REGISTERED NUMBER: 03967214 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

FUBRA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

Ms J E Gutteridge

Dr P M Mccormick

Mr T Nunn

Registered office:

C/O Rock Tax & Accounting

Elm House, Tanshire Park, Shackleford Rd

Elstead

Godalming

Surrey

GU8 6LB

Registered number:

03967214 (England and Wales)

Accountants:

Rock Tax & Accounting

Chartered Accountants and Statutory Auditors

Elm House, Tanshire Park

Shackleford Road

Elstead

Godalming

Surrey

GU8 6LB

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

531

-

Investments

6

2,605,012

2,203,618

Investment property

7

2,006,571

1,612,191

4,612,114

3,815,809

Current assets

Debtors

8

37,841

383,588

Cash in hand

2,090,563

2,294,074

2,128,404

2,677,662

Creditors

Amounts falling due within one year

9

48,494

54,732

Net current assets

2,079,910

2,622,930

Total assets less current liabilities

6,692,024

6,438,739

Capital and reserves

Called up share capital

234

234

Capital redemption reserve

173

173

Retained earnings

6,691,617

6,438,332

6,692,024

6,438,739

6,692,024

6,438,739

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2026 and were signed on its behalf by:

Dr P M Mccormick - Director

1.	Statutory information

Fubra 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.	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 as modified by the revaluation of certain assets.

Turnover

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

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.

Intellectual property is being amortised evenly over its estimated useful life of five years.

Fixed asset investments

Unlisted investments held as fixed assets are shown at fair value with any gains or losses reported through Other Operating Income and taken to Revaluation Reserve. Fair value for unlisted investments is measured as cost less impairment, or the company's share of the associate's net assets based on the associate's most recently published balance sheet.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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.

Hire purchase and leasing 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 6 (2024 - 5 ) .

4.	Intangible fixed assets

Other

intangible

assets

£

Cost

At 1 October 2024

and 30 September 2025

27,997

Amortisation

At 1 October 2024

and 30 September 2025

27,997

Net book value

At 30 September 2025

-

At 30 September 2024

-

5.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 October 2024

2,243

Additions

708

At 30 September 2025

2,951

Depreciation

At 1 October 2024

2,243

Charge for year

177

At 30 September 2025

2,420

Net book value

At 30 September 2025

531

6.	Fixed asset investments

Other

investments

£

Cost or valuation

At 1 October 2024

2,203,618

Additions

593,106

Disposals

(200,880

)

Revaluations

9,168

At 30 September 2025

2,605,012

Net book value

At 30 September 2025

2,605,012

At 30 September 2024

2,203,618

Unlisted investments: Significant holdings

Name of Company Direct holding Date of latest Aggregate Profit or (loss)

Ordinary Shares published capital & for latest published

% balance sheet reserves financial period

£ £

A) Associates incorporated

within the United Kingdom

Clear Books Limited 46 31/03/2025 648.894 616,441

Marble Construction Ltd 30 31/03/2025 1,503,176 325,191

B) Associates incorporated

outside the United Kingdom

ZKNet Kft. (Hungary) 37 31/12/2020 122,235 25,314

== ======== ======= ======

7.	Investment property

Total

£

Fair value

At 1 October 2024

1,612,191

Additions

394,380

At 30 September 2025

2,006,571

Net book value

At 30 September 2025

2,006,571

At 30 September 2024

1,612,191

.

The directors of the company have considered the prevailing market conditions and have decided that a revaluation is not necessary.

8.

Debtors: amounts falling due within one year

30.9.25

30.9.24

£

£

Trade debtors

22,678

23,075

Other debtors

15,163

360,513

37,841

383,588

9.

Creditors: amounts falling due within one year

30.9.25

30.9.24

£

£

Trade creditors

35,164

45,803

Taxation and social security

2,069

891

Other creditors

11,261

8,038

48,494

54,732

10.	Ultimate controlling party

The directors consider there to be no controlling party as none of the shareholders holds majority of voting rights.