Fun Phonics Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 12876471

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		515		615

			515		615
CURRENT ASSETS
Stocks		150		250
Cash at bank and in hand		34,772		482

		34,922		732
Creditors: Amounts Falling Due Within One Year		(45,415 )		(9,260 )

NET CURRENT ASSETS (LIABILITIES)			(10,493 )		(8,528 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(9,978 )		(7,913 )

NET LIABILITIES			(9,978 )		(7,913 )

CAPITAL AND RESERVES
Called up share capital	5		1		1
Profit and Loss Account			(9,979 )		(7,914 )

SHAREHOLDERS' FUNDS			(9,978)		(7,913)

Page 1

Page 2

Fun Phonics Ltd

Abridged Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mrs Janna White

Director

13/05/2026

The notes on page 3 form part of these financial statements.

1. General Information

Fun Phonics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12876471 . The registered office is 128 City Road, London, EC1V 2NX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

2.3. Turnover

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 sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Intangible Assets

	Total
	£
Cost
As at 1 October 2024	1,000

As at 30 September 2025	1,000

Amortisation
As at 1 October 2024	385
Provided during the period	100

As at 30 September 2025	485

...CONTINUED

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Fun Phonics Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025	515

As at 1 October 2024	615

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