FCOMS UK CIC

Company limited by guarantee

Company Registration Number:
15086338 (England and Wales)

Unaudited statutory accounts for the year ended 31 August 2025

Period of accounts

Start date: 1 September 2024

End date: 31 August 2025

FCOMS UK CIC

Contents of the Financial Statements

for the Period Ended 31 August 2025

Directors report
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

FCOMS UK CIC

Directors' report period ended 31 August 2025

The directors present their report with the financial statements of the company for the period ended 31 August 2025

Principal activities of the company

The principal activity of the company during the year was the provision of technology services and digital support aimed at small businesses and underserved communities. This included IT support, hardware and software setup services, and educational outreach focused on improving digital literacy and reducing digital exclusion.



Directors

The director shown below has held office during the whole of the period from
1 September 2024 to 31 August 2025

Ariel Mikulski


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
6 May 2026

And signed on behalf of the board by:
Name: Ariel Mikulski
Status: Director

FCOMS UK CIC

Balance sheet

As at 31 August 2025

Notes 2025 2024


£

£
Fixed assets
Tangible assets: 3 44 65
Total fixed assets: 44 65
Current assets
Stocks: 4 72 72
Cash at bank and in hand: 6,530 5,474
Total current assets: 6,602 5,546
Creditors: amounts falling due within one year: 5 ( 3,075 ) ( 3,075 )
Net current assets (liabilities): 3,527 2,471
Total assets less current liabilities: 3,571 2,536
Total net assets (liabilities): 3,571 2,536
Members' funds
Profit and loss account: 3,571 2,536
Total members' funds: 3,571 2,536

The notes form part of these financial statements

FCOMS UK CIC

Balance sheet statements

For the year ending 31 August 2025 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 Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 6 May 2026
and signed on behalf of the board by:

Name: Ariel Mikulski
Status: Director

The notes form part of these financial statements

FCOMS UK CIC

Notes to the Financial Statements

for the Period Ended 31 August 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Tangible fixed assets depreciation policy

    Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the assets, less their estimated residual value, over their expected useful lives. Office equipment is depreciated at 33% per annum on a straight-line basis.

    Valuation information and policy

    Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items.

FCOMS UK CIC

Notes to the Financial Statements

for the Period Ended 31 August 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 0 0

FCOMS UK CIC

Notes to the Financial Statements

for the Period Ended 31 August 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 September 2024 65 65
Additions
Disposals
Revaluations
Transfers
At 31 August 2025 65 65
Depreciation
At 1 September 2024 0 0
Charge for year 21 21
On disposals
Other adjustments
At 31 August 2025 21 21
Net book value
At 31 August 2025 44 44
At 31 August 2024 65 65

FCOMS UK CIC

Notes to the Financial Statements

for the Period Ended 31 August 2025

4. Stocks

2025 2024
£ £
Stocks 72 72
Total 72 72

FCOMS UK CIC

Notes to the Financial Statements

for the Period Ended 31 August 2025

5. Creditors: amounts falling due within one year note

2025 2024
£ £
Accruals and deferred income 3,000 3,000
Other creditors 75 75
Total 3,075 3,075

COMMUNITY INTEREST ANNUAL REPORT

FCOMS UK CIC

Company Number: 15086338 (England and Wales)

Year Ending: 31 August 2025

Company activities and impact

During this financial year, FCOMS UK CIC focused on providing free and affordable technology services and digital support specifically tailored for small businesses and underserved communities. Our core activities included delivering practical IT support, hardware setup services, and educational outreach programs focused on increasing digital literacy. These services have directly benefited the community by reducing digital exclusion for low-income individuals and improving the operational efficiency of local micro-businesses. By providing accessible technical solutions and training, the company helped these stakeholders remain competitive and connected in an increasingly digital economy, using its turnover to fund and sustain these vital community resources.

Consultation with stakeholders

Details of Consultation with Stakeholders 1. Who the company’s stakeholders are: The primary stakeholders are local micro-businesses and small business owners in the West Midlands, low-income individuals and families experiencing digital exclusion, and community partners involved in digital literacy outreach. 2. How the stakeholders have been consulted: Consultation was conducted through direct feedback gathered during IT support sessions, informal surveys following digital literacy workshops, and one-on-one discussions with small business owners regarding their technical barriers and budget constraints. We also engaged with community members during our educational outreach events to identify specific gaps in digital skills. 3. Action the company has taken in response to feedback: Following feedback from low-income users regarding the complexity of setting up hardware, we expanded our "setup services" to include simplified, step-by-step guidance. Additionally, based on feedback from micro-businesses regarding affordability, we maintained a low-cost pricing structure for core technology services and shifted our digital literacy curriculum to focus more on mobile-first solutions, which stakeholders identified as their primary method of internet access.

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
6 May 2026

And signed on behalf of the board by:
Name: Ariel Mikulski
Status: Director