F & F Utilities Limited - Filleted accounts

Registered number

11311119

F & F Utilities Limited

Filleted Accounts

31 March 2026

F & F Utilities Limited
Registered number:		11311119
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		31,810			21,920

Current assets
Debtors	4	102,646			89,140
Cash at bank and in hand		105,213			22,208
		207,859			111,348

Creditors: amounts falling due within one year	5	(96,689)			(68,516)

Net current assets			111,170			42,832

Total assets less current liabilities			142,980			64,752

Creditors: amounts falling due after more than one year	6		(41,592)			(16,486)

Provisions for liabilities			(8,597)			(4,164)


Net assets			92,791			44,102

Capital and reserves
Called up share capital			110			110
Profit and loss account			92,681			43,992

Shareholders' funds			92,791			44,102

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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 and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs S Linwood
Director
Approved by the board on 18 May 2026

F & F Utilities Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 3 years
	Motor vehicles	25% reducing balance method

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.











	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.




2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			3		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	30,475		17,916		48,391
	Additions	-		41,492		41,492
	At 31 March 2026	30,475		41,492		71,967

	Depreciation
	At 1 April 2025	21,992		4,479		26,471
	Charge for the year	7,792		10,373		18,165
	At 31 March 2026	29,784		10,373		40,157

	Net book value
	At 31 March 2026	691		31,119		31,810
	At 31 March 2025	8,483		13,437		21,920








4	Debtors			2026		2025
£					£

	Trade debtors			25,765		22,714
	Other debtors			76,881		66,426
				102,646		89,140


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			3,150		3,150
	Trade creditors			2,072		12,866
	Taxation and social security costs			57,837		36,212
	Other creditors			27,799		16,288
				96,689		68,516


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			12,470		16,486


7	Other information

	F & F Utilities Limited is a private company limited by shares and incorporated in England. Its registered office is:
	39a The Parkway
	Canvey Island
	Essex
	SS8 0AQ