Fiosrach Limited - Accounts

Fiosrach Limited
Contents Page
For the year ended 31 January 2026

Balance sheet	1
Notes to the financial statements	2

Registered Number: 14600813 Fiosrach Limited
Balance Sheet
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	375	751
		375	751
Current assets
Debtors		1,534	2,840
Cash at bank and in hand		9,492	14,551
		11,026	17,391
Creditors: amount falling due within one year		(7,908)	(6,912)
Net current assets		3,118	10,479

Total assets less current liabilities		3,493	11,230
Provisions for liabilities		(94)	(188)
Net assets		3,399	11,042

Capital and reserves
Called up share capital		100	100
Profit and loss account		3,299	10,942
Shareholders' funds		3,399	11,042

For the year ended 31 January 2026 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 accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 28 May 2026 and were signed by:

-------------------------------
S Mulkerrins
Director

1

Fiosrach Limited
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

Fiosrach Limited is a private company, limited by shares, registered in England and Wales, registration number 14600813, registration address Ground Floor, Rear Barn, The Brookdale Centre, Knutsford, Cheshire, WA16 0SR.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

33.33% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 February 2025	1,127	1,127
Additions	-	-
Disposals	-	-
At 31 January 2026	1,127	1,127
Depreciation
At 01 February 2025	376	376
Charge for year	376	376
On disposals	-	-
At 31 January 2026	752	752
Net book values
Closing balance as at 31 January 2026	375	375
Opening balance as at 01 February 2025	751	751

4.	Controlling Parties The company's ultimate controlling party is S Mulkerrins.

2

Registered Number: 14600813
England and Wales
Abridged Accounts

for the year ended 31 January 2026
for
FIOSRACH LIMITED