FOI Services Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09689136

FOI SERVICES LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 July 2025

FOI SERVICES LTD

STATEMENT OF FINANCIAL POSITION

31 July 2025

	2025		2024
Note	£	£	£	£

CURRENT ASSETS

Debtors	5	32,749	15,333
Cash at bank and in hand		9,096	6,865
		--------	--------
		41,845	22,198

CREDITORS: amounts falling due within one year	6	( 41,771)		( 21,151)
		--------		--------
NET CURRENT ASSETS			74		1,047
			----		-------
TOTAL ASSETS LESS CURRENT LIABILITIES			74		1,047
			----		-------
NET ASSETS			74		1,047
			----		-------

CAPITAL AND RESERVES

Called up share capital	10	10
Profit and loss account	64	1,037
	----	-------
SHAREHOLDERS FUNDS	74	1,047
	----	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 28 April 2026 , and are signed on behalf of the board by:

Dr L Feddy
Director

Company registration number: 09689136

FOI SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 JULY 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Daylesford Close, Cheadle, Cheshire, SK8 1LG.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover comprises revenue recognised by the company in respect of services supplied, inclusive of Value Added Tax.

Income tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Computer equipment	-	33% straight line

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. TANGIBLE ASSETS

	Equipment	Total
	£	£
Cost
At 1 August 2024 and 31 July 2025	330	330
	----	----
Depreciation
At 1 August 2024 and 31 July 2025	330	330
	----	----
Carrying amount
At 31 July 2025	–	–
	----	----
At 31 July 2024	–	–
	----	----

5. DEBTORS

	2025	2024
	£	£
Other debtors	32,749	15,333
	--------	--------

6. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	3,733	4,887
Corporation tax	35,138	13,360
Social security and other taxes	–	124
Other creditors	–	900
Other creditors	2,900	1,880
	--------	--------
	41,771	21,151
	--------	--------