1 October 2024 false No description of principal activity Taxfiler 2024.6 12215412business:PrivateLimitedCompanyLtd2024-10-012025-09-30 122154122024-09-30 12215412business:EntityNoLongerTradingButTradedInPast2024-10-012025-09-30 122154122024-10-012025-09-30 12215412business:AuditExempt-NoAccountantsReport2024-10-012025-09-30 12215412business:FilletedAccounts2024-10-012025-09-30 122154122025-09-30 12215412business:Director12024-10-012025-09-30 12215412business:RegisteredOffice2024-10-012025-09-30 122154122024-09-30 12215412core:WithinOneYear2025-09-30 12215412core:WithinOneYear2024-09-30 12215412core:SharePremiumcore:PreviouslyStatedAmount2025-09-30 12215412core:SharePremiumcore:PreviouslyStatedAmount2024-09-30 12215412core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 12215412core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 12215412core:PreviouslyStatedAmount2025-09-30 12215412core:PreviouslyStatedAmount2024-09-30 12215412business:SmallEntities2024-10-012025-09-30 12215412countries:EnglandWales2024-10-012025-09-30 12215412core:IntangibleAssetsOtherThanGoodwill2024-09-30 12215412core:IntangibleAssetsOtherThanGoodwill2025-09-30 12215412core:IntangibleAssetsOtherThanGoodwill2024-10-012025-09-30 12215412core:PlantMachinery2024-09-30 12215412core:PlantMachinery2025-09-30 12215412core:PlantMachinery2024-10-012025-09-30 122154122023-10-012024-09-30 iso4217:GBP xbrli:pure
Company Registration No. 12215412 (England and Wales)
FUSION REACTORS LTD Unaudited accounts for the year ended 30 September 2025
FUSION REACTORS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
FUSION REACTORS LTD Company Information for the year ended 30 September 2025
Director
Christos Stavrou
Company Number
12215412 (England and Wales)
Registered Office
4 BELLHANGER INDUSTRIAL ESTATE STATION R BENTWORTH ALTON GU34 5QZ ENGLAND
- 3 -
FUSION REACTORS LTD Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
4,935 
5,725 
Tangible assets
5
939 
1,252 
5,874 
6,977 
Current assets
Debtors
6
1,500 
1,500 
Cash at bank and in hand
3,816 
1,836 
5,316 
3,336 
Creditors: amounts falling due within one year
7
(25,348)
(13,259)
Net current liabilities
(20,032)
(9,923)
Net liabilities
(14,158)
(2,946)
Capital and reserves
Share premium
82,016 
77,016 
Profit and loss account
(96,174)
(79,962)
Shareholders' funds
(14,158)
(2,946)
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small 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 his responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 June 2026 and were signed on its behalf by
Christos Stavrou Director Company Registration No. 12215412
- 4 -
FUSION REACTORS LTD Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
FUSION REACTORS LTD is a private company, limited by shares, registered in England and Wales, registration number 12215412. The registered office is 4 BELLHANGER INDUSTRIAL ESTATE STATION R, BENTWORTH, ALTON, GU34 5QZ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 30 September 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 October 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in note 9 below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Intangible fixed assets
Other 
£ 
Cost
At 1 October 2024
7,450 
At 30 September 2025
7,450 
Amortisation
At 1 October 2024
1,725 
Charge for the year
790 
At 30 September 2025
2,515 
Net book value
At 30 September 2025
4,935 
At 30 September 2024
5,725 
- 5 -
FUSION REACTORS LTD Notes to the Accounts for the year ended 30 September 2025
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 October 2024
2,194 
At 30 September 2025
2,194 
Depreciation
At 1 October 2024
942 
Charge for the year
313 
At 30 September 2025
1,255 
Net book value
At 30 September 2025
939 
At 30 September 2024
1,252 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
1,500 
1,500 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
1,041 
571 
Other creditors
- 
5,000 
Loans from directors
24,307 
7,688 
25,348 
13,259 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
9
Reconciliations on adoption of FRS 102
These financial statements for the year ended 30 September 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 October 2023. The company previously prepared its financial statements in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime. The transition to FRS 102 Section 1A has not resulted in any changes to previously reported equity at 1 October 2023 or at 30 September 2024, or to the previously reported loss for the year ended 30 September 2024. The principal differences arising from the transition are presentational, including the additional disclosures required by FRS 102 Section 1A.
- 6 -