REGISTERED NUMBER: 08078112 (England and Wales)

FEEDBACK INSTRUMENTS LIMITED

Financial Statements

For The Year Ended 31 December 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms E J Cotton

N S Parmar

REGISTERED OFFICE:

Worth Corner Business Centre

Turners Hill Road

Crawley

West Sussex

RH10 7SL

REGISTERED NUMBER:

08078112 (England and Wales)

SENIOR STATUTORY AUDITOR:

Paul Matthews BSc FCA

AUDITORS:

Hilden Park Accountants Limited

Chartered Accountants

& Statutory Auditors

Hilden Park House

79 Tonbridge Road

Hildenborough

Tonbridge

Kent

TN11 9BH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,265

1,770

1,265

1,770

CURRENT ASSETS

Debtors

493,083

411,742

Cash at bank and in hand

20,618

10,194

513,701

421,936

CREDITORS

Amounts falling due within one year

329,355

86,700

NET CURRENT ASSETS

184,346

335,236

TOTAL ASSETS LESS CURRENT LIABILITIES

185,611

337,006

PROVISIONS FOR LIABILITIES

336

-

NET ASSETS

185,275

337,006

CAPITAL AND RESERVES

Called up share capital

6

1

1

Retained earnings

185,274

337,005

SHAREHOLDERS' FUNDS

185,275

337,006

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2026 and were signed on its behalf by:

Ms E J Cotton - Director

1.	STATUTORY INFORMATION

Feedback Instruments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Turnover from the sales of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. This is at the point that the goods have been dispatched.

Turnover from the provision of services is recognised once the service has been provided to the customer.

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.

Costs incurred on development projects are recognised as intangible assets when all of the following criteria are demonstrated:

- The technical feasibility of completing the product so that it will be available for use or sale.

- The intention to complete the product and use or sell it.

- The ability to use the product or to sell it.

- How the product will generate probable future economic benefits.

- The availability of adequate technical, financial and other resources to complete the development and to use or sell the product.

- The ability to measure reliably the expenditure attributable to the product during its development.

Amortisation is charged so as to allocate the cost of intangibles over their estimated useful lives, using the straight line method. The intangible assets have now been fully amortised over their useful life.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

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

Fixtures & fittings - 20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Research and development

Expenditure on research and development is capitalised over their estimated useful life.

Foreign currencies

The financial statements of the company are presented in the currency of the primary economic environment in which it operates (functional currency). For the purpose of the financial statements, the results and financial position are presented in Sterling.

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Government grants

Government grants are recognised based on the accrual model. The grants are recognised in profit or loss on a systematic basis over the periods in which the entity recognises expenses for the related costs for which the grants are intended to compensate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

364,696

AMORTISATION

At 1 January 2025

and 31 December 2025

364,696

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

2,528

DEPRECIATION

At 1 January 2025

758

Charge for year

505

At 31 December 2025

1,263

NET BOOK VALUE

At 31 December 2025

1,265

At 31 December 2024

1,770

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Paul Matthews BSc FCA (Senior Statutory Auditor)

for and on behalf of Hilden Park Accountants Limited

8.	RELATED PARTY DISCLOSURES

The company's parent undertaking is LD Didactic GmbH, a company incorporated in Germany.