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Registered Number: 12009338
FSM OPERATION LTD
Abridged Accounts
Period of accounts Start date: 01 June 2025 End date: 31 May 2026

FSM OPERATION LTD Contents Page For the year ended 31 May 2026
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

FSM OPERATION LTD Accountants' Report For the year ended 31 May 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 May 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. SJPR ACCOUNTANTS LTD 31 May 2026 .................................................... SJPR ACCOUNTANTS LTD 225 Clapham Road LONDON SW9 9BE 02 June 2026 1

FSM OPERATION LTD Statement of Financial Position As at 31 May 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Current assets |  |  |
Cash at bank and in hand |  | 108,237 |  | 83,184
Creditors: amount falling due within one year |  | (7,497) |  | (6,881)
Net current assets |  | 100,740 |  | 76,303
Total assets less current liabilities |  | 100,740 |  | 76,303
Creditors: amount falling due after more than one year |  | (30,455) |  | (36,403)
Net assets |  | 70,285 |  | 39,900
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | 70,284 |  | 39,899
Shareholders' funds |  | 70,285 |  | 39,900
For the year ended 31 May 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 accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. 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 02 June 2026 and were signed by:
------------------------------- Luiz Felipe Erthal Filho Director
2

FSM OPERATION LTD Notes to the Abridged Financial Statements For the year ended 31 May 2026
General Information FSM OPERATION LTD is a private company, limited by shares, registered in , registration number 12009338, registration address 41 SKYLINES VILLAGE, London, E14 9TS. 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.
2. | Average number of employees No employees this tax year apart from director. Average number of employees during the year was 2 (2025 : 1).
3