FOSTER FINDLAY ASSOCIATES (EBT) LIMITED


Director	JOHNSEN, Cecilie


Registered Address	Generator Studios
	Trafalgar Street
	Newcastle Upon Tyne
	NE1 2LA


Registered Number	07750608 (England and Wales)

Statement of Financial Position
31 December 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	3	1		1
		1		1
Net current assets (liabilities)			1		1
Total assets less current liabilities			1		1
Net assets			1		1
Capital and reserves
Called up share capital			1		1
Shareholders' funds			1		1

The company was dormant and has not traded during this reporting period and it was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 11 May 2026, and are signed on its behalf by:

JOHNSEN, Cecilie
Director
Registered Company No. 07750608

FOSTER FINDLAY ASSOCIATES (EBT) LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

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

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Judgements and key sources of estimation uncertainty
	In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	1	1
Total	1	1

4.	Related party transactions
	The company was under the control of Foster Findlay Associates Limited throughout the current and previous periods. During the year ended December 2012, the company, as corporate trustee for the Foster Findlay Associates Employee Trust, purchased 7,286 Ordinary shares of £0.01 each in Foster Findlay Associates Limited at a cost of £72,860. The loan outstanding to Foster Findlay Associates Limited of £72,859 was written off in the year ended 31 December 2024. No other transactions with related parties were undertaken such as are required to be disclosed under the Financial Reporting Standard 102 Section 1A.

Related party transactions

The company was under the control of Foster Findlay Associates Limited throughout the current and previous periods.

During the year ended December 2012, the company, as corporate trustee for the Foster Findlay Associates Employee Trust, purchased 7,286 Ordinary shares of £0.01 each in Foster Findlay Associates Limited at a cost of £72,860. The loan outstanding to Foster Findlay Associates Limited of £72,859 was written off in the year ended 31 December 2024.

No other transactions with related parties were undertaken such as are required to be disclosed under the Financial Reporting Standard 102 Section 1A.

5.	Controlling party
	The directors consider Foster Findlay Associates Limited, a company incorporated in the United Kingdom and registered in England and Wales, to be the Company’s immediate parent. The registered office of Foster Findlay Associates Limited is Generator Studios, Trafalgar Street, Newcastle upon Tyne, NE1 2LA. The directors consider Geoteric Holding AS, a company incorporated in Norway and registered in Stavanger, Norway, to be the Company’s ultimate parent.

Controlling party

The directors consider Foster Findlay Associates Limited, a company incorporated in the United Kingdom and registered in England and Wales, to be the Company’s immediate parent. The registered office of Foster Findlay Associates Limited is Generator Studios, Trafalgar Street, Newcastle upon Tyne, NE1 2LA. 

The directors consider Geoteric Holding AS, a company incorporated in Norway and registered in Stavanger, Norway, to be the Company’s ultimate parent.