Silverfin false false 30/09/2025 01/10/2024 30/09/2025 Z Anwar 25/11/2024 J Ball 30/11/2023 C Bryce 04/01/2022 J Burrows 26/04/2025 01/10/2021 M Fryer 30/11/2023 Ms C Jolly 12/03/2025 Ms L Rayner 25/11/2024 30/11/2023 18 May 2026 The Freelancer and Contractor Services Association (“FCSA”) is the United Kingdom’s only not-for-profit trade membership and standards body for the temporary labour supply chain and is widely regarded as the premier certification body for the industry.
Our purpose is to raise and maintain standards of compliance across the sector, protecting workers, safeguarding the public purse, and ensuring that legitimate businesses can operate with confidence. Our membership comprises umbrella companies, contractor accountancy firms, and CIS payroll providers, whose collective activities account for billions of pounds in employment taxes paid to the Exchequer each year. 06622024 2025-09-30 06622024 bus:Director1 2025-09-30 06622024 bus:Director2 2025-09-30 06622024 bus:Director3 2025-09-30 06622024 bus:Director4 2025-09-30 06622024 bus:Director5 2025-09-30 06622024 bus:Director6 2025-09-30 06622024 bus:Director7 2025-09-30 06622024 2024-09-30 06622024 core:CurrentFinancialInstruments 2025-09-30 06622024 core:CurrentFinancialInstruments 2024-09-30 06622024 core:ShareCapital 2025-09-30 06622024 core:ShareCapital 2024-09-30 06622024 core:RetainedEarningsAccumulatedLosses 2025-09-30 06622024 core:RetainedEarningsAccumulatedLosses 2024-09-30 06622024 core:OtherPropertyPlantEquipment 2024-09-30 06622024 core:OtherPropertyPlantEquipment 2025-09-30 06622024 core:CostValuation 2024-09-30 06622024 core:CostValuation 2025-09-30 06622024 core:AdditionsToInvestments 2025-09-30 06622024 core:SubsidiariesWithMaterialNon-controllingInterests core:CurrentFinancialInstruments 2025-09-30 06622024 core:SubsidiariesWithMaterialNon-controllingInterests core:CurrentFinancialInstruments 2024-09-30 06622024 core:FurtherRelatedPartyRelationshipType2ComponentAllOtherRelatedParties core:CurrentFinancialInstruments 2025-09-30 06622024 core:FurtherRelatedPartyRelationshipType2ComponentAllOtherRelatedParties core:CurrentFinancialInstruments 2024-09-30 06622024 2024-10-01 2025-09-30 06622024 bus:FilletedAccounts 2024-10-01 2025-09-30 06622024 bus:SmallEntities 2024-10-01 2025-09-30 06622024 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 06622024 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 06622024 bus:Director1 2024-10-01 2025-09-30 06622024 bus:Director2 2024-10-01 2025-09-30 06622024 bus:Director3 2024-10-01 2025-09-30 06622024 bus:Director4 2024-10-01 2025-09-30 06622024 bus:Director5 2024-10-01 2025-09-30 06622024 bus:Director6 2024-10-01 2025-09-30 06622024 bus:Director7 2024-10-01 2025-09-30 06622024 2023-10-01 2024-09-30 06622024 core:OtherPropertyPlantEquipment 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Company No: 06622024 (England and Wales)

# FREELANCER AND CONTRACTOR SERVICES ASSOCIATION LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

FREELANCER AND CONTRACTOR SERVICES ASSOCIATION LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

FREELANCER AND CONTRACTOR SERVICES ASSOCIATION LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 30 September 2025
FREELANCER AND CONTRACTOR SERVICES ASSOCIATION LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 6,213 |  | 4,261
Investments | 4 | 501 |  | 1
|  | 6,714 |  | 4,262
Current assets |  |  |  |
Debtors | 5 | 111,636 |  | 70,672
Cash at bank and in hand |  | 580,803 |  | 679,754
|  | 692,439 |  | 750,426
Creditors: amounts falling due within one year | 6 | ( 155,975) |  | ( 81,993)
Net current assets |  | 536,464 |  | 668,433
Total assets less current liabilities |  | 543,178 |  | 672,695
Net assets |  | 543,178 |  | 672,695
Capital and reserves |  |  |  |
Called-up share capital |  | 0 |  | 0
Profit and loss account |  | 543,178 |  | 672,695
Total shareholders' funds |  | 543,178 |  | 672,695

For the financial 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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Freelancer and Contractor Services Association Limited (registered number: 06622024) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

C Bryce Director |

18 May 2026

FREELANCER AND CONTRACTOR SERVICES ASSOCIATION LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
FREELANCER AND CONTRACTOR SERVICES ASSOCIATION LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Freelancer and Contractor Services Association Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 35 Ballards Lane, London, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. |

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the company during the year, including directors | 10 |  | 8

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 October 2024 | 12,743 |  | 12,743
Additions | 4,919 |  | 4,919
At 30 September 2025 | 17,662 |  | 17,662
Accumulated depreciation |  |  |
At 01 October 2024 | 8,482 |  | 8,482
Charge for the financial year | 2,967 |  | 2,967
At 30 September 2025 | 11,449 |  | 11,449
Net book value |  |  |
At 30 September 2025 | 6,213 |  | 6,213
At 30 September 2024 | 4,261 |  | 4,261

#### 4. Fixed asset investments

| 2025 |  | 2024
| £ |  | £
Subsidiary undertakings | 1 |  | 1
Other investments and loans | 500 |  | 0
| 501 |  | 1

Investments in subsidiaries

| 2025
| £
Cost |
At 01 October 2024 | 1
At 30 September 2025 | 1
Carrying value at 30 September 2025 | 1
Carrying value at 30 September 2024 | 1

| Other investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 October 2024 | 0 |  | 0
Additions | 500 |  | 500
At 30 September 2025 | 500 |  | 500
Carrying value at 30 September 2025 | 500 |  | 500
Carrying value at 30 September 2024 | 0 |  | 0

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 27,468 |  | 18,034
Amounts owed by own subsidiaries | 24,999 |  | 34,999
Amounts owed by connected companies | 15,287 |  | 0
Corporation tax | 29,577 |  | 0
Other debtors | 14,305 |  | 17,639
| 111,636 |  | 70,672

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 124,381 |  | 39,420
Taxation and social security | 685 |  | 29,486
Other creditors | 30,909 |  | 13,087
| 155,975 |  | 81,993

#### 7. Related party transactions

Transactions with entities in which the entity itself has a participating interest

| 2025 |  | 2024
| £ |  | £
At the balance sheet date, amounts due from subsidiary undertaking and connected companies. | 41,112 |  | 34,999