Company No: 12083144 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	31.08.2025		31.07.2024
		£		£
Fixed assets
Tangible assets	3	120		553
		120		553
Current assets
Debtors	4	28,688		28,701
Cash at bank and in hand	5	1,160		171
		29,848		28,872
Creditors: amounts falling due within one year	6	( 31,201)		( 29,198)
Net current liabilities		(1,353)		(326)
Total assets less current liabilities		(1,233)		227
Net (liabilities)/assets		( 1,233)		227
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		( 1,333 )		127
Total shareholder's (deficit)/funds		( 1,233)		227

For the financial period ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period 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 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 Income Statement has not been delivered.

The financial statements of FAS Sunwell Limited (registered number: 12083144) were approved and authorised for issue by the Director. They were signed on its behalf by:

Dr F Atiq Director

28 May 2026

1. Accounting policies

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

General information and basis of accounting

FAS Sunwell 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 306 Mercury House 2 Jude Street, London, E16 1FF, 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 £.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

The Company's accounting period is 13 months from 1 August 2024 to 31 August 2025.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Statement of Financial Position date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Statement of Financial Position date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Finance costs

Finance costs are charged to the Income Statement over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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:

Computer equipment

4 years straight line

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.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	Period from 01.08.2024 to 31.08.2025		Year ended 31.07.2024
	Number		Number
Monthly average number of persons employed by the Company during the period, including the director	1		1

3. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 August 2024	1,998		1,998
At 31 August 2025	1,998		1,998
Accumulated depreciation
At 01 August 2024	1,445		1,445
Charge for the financial period	433		433
At 31 August 2025	1,878		1,878
Net book value
At 31 August 2025	120		120
At 31 July 2024	553		553

4. Debtors

	31.08.2025		31.07.2024
	£		£
Trade debtors	3,190		3,158
Amounts owed by director	19,441		17,168
Prepayments	437		432
Other debtors	5,620		7,943
	28,688		28,701

5. Cash and cash equivalents

	31.08.2025		31.07.2024
	£		£
Cash at bank and in hand	1,160		171

6. Creditors: amounts falling due within one year

	31.08.2025		31.07.2024
	£		£
Accruals	2,298		2,269
Taxation and social security	24,210		26,929
Other creditors	4,693		0
	31,201		29,198

7. Called-up share capital

	31.08.2025		31.07.2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each (31.07.2024: nil shares)	100		0

8. Related party transactions

During the year advances of £21,401 were made to the director. These were repayable on demand. Interest was charged at the official rate on the overdrawn balance and amounted to £418 for the year.

Amounts repaid by the director during the year totalled £19,546.

At the year end the Company was owed £19,441 by the director (2024 - £17,168).