F S A International Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01227081 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

F S A INTERNATIONAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTOR:

R W Major

REGISTERED OFFICE:

Duck Farm Court

Station Way

Aylesbury

Buckinghamshire

HP20 2SQ

REGISTERED NUMBER:

01227081 (England and Wales)

ACCOUNTANTS:

D.R.E. & Co. Limited

Chartered Accountants

Number 5

The Business Quarter

Eco Park Road

Ludlow

Shropshire

SY8 1FD

FIXED ASSETS

Tangible assets

5

33,791

15,860

CURRENT ASSETS

Debtors

6

24,271

69,787

Cash at bank

74,048

81,381

98,319

151,168

CREDITORS

Amounts falling due within one year

7

36,579

56,914

NET CURRENT ASSETS

61,740

94,254

TOTAL ASSETS LESS CURRENT
LIABILITIES

95,531

110,114

CREDITORS

Amounts falling due after more than one
year

8

(1,000

)

(1,000

)

PROVISIONS FOR LIABILITIES

(2,795

)

-

NET ASSETS

91,736

109,114

CAPITAL AND RESERVES

Called up share capital

1,000

Retained earnings

90,736

108,114

91,736

109,114

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 director acknowledges his 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 by the director and authorised for issue on 1 June 2026 and were signed by:

R W Major - Director

1.	STATUTORY INFORMATION

F S A International 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.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention. The accounts have been prepared on a going concern basis.

The financial statements are for the individual entity only.

The financial statements are presented in Sterling (£) rounded to the nearest £1.

Turnover

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

Tangible fixed assets

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

Long leasehold

-

20% on reducing balance

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price and subsequently carried at amortised cost with an assessment for objective evidence of impairment. Any impairment is recognised in profit and loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards or control of the ownership of the asset are transferred to another party.

Basic financial liabilities including trade and other creditors are initially recognised at transaction price and subsequently carried at amortised cost.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the profit and loss account as incurred.

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

leasehold

machinery

fittings

£

COST

At 1 January 2025

29,492

35,092

23,727

Additions

-

Disposals

-

At 31 December 2025

29,492

35,092

23,727

DEPRECIATION

At 1 January 2025

28,773

28,877

21,621

Charge for year

144

1,243

519

Eliminated on disposal

-

At 31 December 2025

28,917

30,120

22,140

NET BOOK VALUE

At 31 December 2025

575

4,972

1,587

At 31 December 2024

719

6,215

2,106

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 January 2025

47,995

13,758

150,064

Additions

35,130

-

35,130

Disposals

(47,995

)

-

(47,995

)

At 31 December 2025

35,130

13,758

137,199

DEPRECIATION

At 1 January 2025

41,588

13,345

134,204

Charge for year

8,783

103

10,792

Eliminated on disposal

(41,588

)

-

(41,588

)

At 31 December 2025

8,783

13,448

103,408

NET BOOK VALUE

At 31 December 2025

26,347

310

33,791

At 31 December 2024

6,407

413

15,860

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

10,786

58,047

Other debtors

-

367

Accrued income

3,746

2,205

Prepayments

9,739

9,168

24,271

69,787

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

9,340

7,586

Tax

8,790

25,897

VAT

3,283

9,693

Other creditors

-

480

Accruals and deferred income

2,482

-

Accrued expenses

12,684

13,258

36,579

56,914

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.25

31.12.24

£

Preference shares

1,000

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of F S A International Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of F S A International Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of F S A International Limited and state those matters that we have agreed to state to the director of F S A International Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than F S A International Limited and its director for our work or for this report.

It is your duty to ensure that F S A International Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of F S A International Limited. You consider that F S A International Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of F S A International Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

D.R.E. & Co. Limited

Chartered Accountants

Number 5

The Business Quarter

Eco Park Road

Ludlow

Shropshire

SY8 1FD

3 June 2026