REGISTERED NUMBER: 03547192 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

FHS DYNAMICS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Olsen

E C Hunter Smart

REGISTERED OFFICE:

Albion Close

SLOUGH

Berkshire

SL2 5DT

REGISTERED NUMBER:

03547192 (England and Wales)

ACCOUNTANTS:

Landers Accountants Ltd

Church View Chambers

38 Market Square

Toddington

Bedfordshire

LU5 6BS

FIXED ASSETS

Intangible assets

4

710

852

Tangible assets

5

129,775

138,572

130,485

139,424

CURRENT ASSETS

Stocks

646,611

455,520

Debtors

6

347,669

344,432

Cash at bank

90,668

397,549

1,084,948

1,197,501

CREDITORS

Amounts falling due within one year

7

468,522

548,997

NET CURRENT ASSETS

616,426

648,504

TOTAL ASSETS LESS CURRENT LIABILITIES

746,911

787,928

PROVISIONS FOR LIABILITIES

32,209

34,377

NET ASSETS

714,702

753,551

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

714,700

753,549

SHAREHOLDERS' FUNDS

714,702

753,551

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

C Olsen - Director

E C Hunter Smart - Director

1.	STATUTORY INFORMATION

FHS Dynamics Limited is a private company, limited by shares, registered in England and Wales. Its registered office and principal place of business is 1 Albion Close, Slough, Berks, SL2 5DT.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention and on a going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

over the term of the lease

Plant and machinery

-

33% on cost, 25% on cost, 15% on cost and 10% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost and 25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 17 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 September 2024

and 31 August 2025

1,420

AMORTISATION

At 1 September 2024

568

Charge for year

142

At 31 August 2025

710

NET BOOK VALUE

At 31 August 2025

710

At 31 August 2024

852

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

16,875

673,330

78,759

72,027

840,991

Additions

443

8,557

-

12,813

21,813

Disposals

-

(16,316

)

(2,899

)

(11,196

)

(30,411

)

At 31 August 2025

17,318

665,571

75,860

73,644

832,393

DEPRECIATION

At 1 September 2024

2,620

596,400

37,113

66,286

702,419

Charge for year

2,597

17,963

6,986

3,065

30,611

Eliminated on disposal

-

(16,316

)

(2,900

)

(11,196

)

(30,412

)

At 31 August 2025

5,217

598,047

41,199

58,155

702,618

NET BOOK VALUE

At 31 August 2025

12,101

67,524

34,661

15,489

129,775

At 31 August 2024

14,255

76,930

41,646

5,741

138,572

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

312,425

311,117

Amounts owed by group undertakings

1,650

1,050

Other debtors

33,594

32,265

347,669

344,432

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

114,051

115,882

Taxation and social security

119,858

237,405

Other creditors

234,613

195,710

468,522

548,997

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.8.25

31.8.24

£

£

Within one year

200,000

200,000

Between one and five years

1,000,000

1,000,000

In more than five years

483,333

683,333

1,683,333

1,883,333

9.	ULTIMATE CONTROLLING PARTY

Throughout the current period the company was under the control of Scarlet Brambling Limited, a company registered in England & Wales.