REGISTERED NUMBER: 11290742 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

FOURIER LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

A Rehman

S J Wescott

Registered office:

8 Millers Close

Hersham

Walton Upon Thames

KT12 5BF

Registered number:

11290742 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

4,369

3,297

Current assets

Debtors

5

448,385

137,146

Cash at bank

239,003

195,794

687,388

332,940

Creditors

Amounts falling due within one year

6

381,471

190,540

Net current assets

305,917

142,400

Total assets less current liabilities

310,286

145,697

Provisions for liabilities

923

824

Net assets

309,363

144,873

Capital and reserves

Called up share capital

7

4

4

Retained earnings

309,359

144,869

Shareholders' funds

309,363

144,873

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 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:

A Rehman - Director

S J Wescott - Director

1.	Statutory information

Fourier Ltd 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.

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.

Going Concern

The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.

Turnover

Turnover, being commission income, represents the fair value of the consideration received for services

rendered during the normal course of business, and is stated net of VAT.

Tangible fixed assets

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

Computer equipment

-

33% on cost

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from the bank and other third parties, loans to related parties, and investment in ordinary shares.

Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.

Operating lease commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.	Tangible fixed assets

Computer

equipment

£

Cost

At 1 January 2025

14,274

Additions

3,834

At 31 December 2025

18,108

Depreciation

At 1 January 2025

10,977

Charge for year

2,762

At 31 December 2025

13,739

Net book value

At 31 December 2025

4,369

At 31 December 2024

3,297

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

411,926

104,857

Amounts owed by group undertakings

1,482

961

Other debtors

34,977

31,328

448,385

137,146

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

48,962

29,528

Taxation and social security

297,641

128,481

Other creditors

34,868

32,531

381,471

190,540

7.	Called up share capital

Allotted

Class:

Nominal

2025

2024

Number:

value:

£

£

1

Ordinary A

1

1

1

1

Ordinary B

1

1

1

1

Ordinary C

1

1

1

1

Ordinary D

1

1

1

4

4

8.	Related party disclosures

Included within other creditors is £15,305 (2024: £13,580) owed to the directors.