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Registered Number 12490986

FOUNTAINCORE LIMITED

Micro-entity Accounts

31 March 2026

## FOUNTAINCORE LIMITED Registered Number 12490986

## Micro-entity Balance Sheet as at 31 March 2026

| Notes | 2026 | 2025
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid |  | - | -
Fixed Assets |  | 869,104 | 169,604
Current Assets |  | 12,423 | 4,597
Prepayments and accrued income |  | - | -
Creditors: amounts falling due within one year |  | (881,367) | (209,496)
Net current assets (liabilities) |  | (868,944) | (204,899)
Total assets less current liabilities |  | 160 | (35,295)
Creditors: amounts falling due after more than one year |  | (172,500) | (116,000)
Total net assets (liabilities) |  | (172,340) | (151,295)
Capital and reserves |  | (172,340) | (151,295)

- For the year ending 31 March 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
- The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 15 April 2026

And signed on their behalf by:
Chi Man Poon, Director

## FOUNTAINCORE LIMITED Registered Number 12490986

## Notes to the Micro-entity Accounts for the period ended 31 March 2026

1 Employees

| 2026 | 2025
--- | --- | ---
Average number of employees during the period | 0 | 0

2 Accounting Policies

Basis of measurement and preparation of accounts
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 105 Micro Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rent arising from Investment Properties. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Tangible assets depreciation policy
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No depreciation is provided for
Plant & Machinery 25% on straight-line basis

Other accounting policies
Investment Properties
No depreciation is provided for.