Company Registration No. 15756171 (England and Wales)
FOUNDATION PROPERTY MARKETING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
TWP Accounting LLP
Chartered Accountants
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE
FOUNDATION PROPERTY MARKETING LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
FOUNDATION PROPERTY MARKETING LIMITED
Company Registration No. 15756171
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
1,000
-
0
Tangible assets
4
5,409
-
0
6,409
-
0
Current assets
Debtors
5
44,979
1
Cash at bank and in hand
37,778
-
0
82,757
1
Creditors: amounts falling due within one year
6
(87,898)
-
0
Net current (liabilities)/assets
(5,141)
1
Net assets
1,268
1
Capital and reserves
Called up share capital
7
12
1
Profit and loss reserves
1,256
-
0
Total equity
1,268
1

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

FOUNDATION PROPERTY MARKETING LIMITED
Company Registration No. 15756171
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 2 July 2026 and are signed on its behalf by:
D J Munk
K Buck
Director
Director
P Astbury
Director
FOUNDATION PROPERTY MARKETING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Foundation Property Marketing Limited is a private company limited by shares incorporated in England and Wales. The registered office is .

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Reporting period

These accounts show the period from 1 November 2024 to 31 March 2026, the accounts cover a period of 16 months. Comparative column represents figures for dormant period.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for artwork services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website
3 years straigiht line
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
4 years straight line
FOUNDATION PROPERTY MARKETING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.8
Taxation

The tax expense represents the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

FOUNDATION PROPERTY MARKETING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2026
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2026
2024
Number
Number
Total
3
1
3
Intangible fixed assets
Website
£
Cost
At 1 November 2024
-
0
Additions
1,500
At 31 March 2026
1,500
Amortisation and impairment
At 1 November 2024
-
0
Amortisation charged for the period
500
At 31 March 2026
500
Carrying amount
At 31 March 2026
1,000
At 31 October 2024
-
0
FOUNDATION PROPERTY MARKETING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2026
- 6 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2024
-
0
Additions
6,790
At 31 March 2026
6,790
Depreciation and impairment
At 1 November 2024
-
0
Depreciation charged in the period
1,381
At 31 March 2026
1,381
Carrying amount
At 31 March 2026
5,409
At 31 October 2024
-
0
5
Debtors
2026
2024
Amounts falling due within one year:
£
£
Trade debtors
39,521
-
0
Other debtors
5,458
1
44,979
1
6
Creditors: amounts falling due within one year
2026
2024
£
£
Trade creditors
2,790
-
0
Taxation and social security
49,292
-
0
Other creditors
35,816
-
0
87,898
-
0
7
Called up share capital
2026
2024
2026
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of £1 each
12
1
12
1
FOUNDATION PROPERTY MARKETING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2026
- 7 -
8
Related party transactions

At the balance sheet date, included within other creditors, the company owed to the director, P Astbury, £14,227. This loan is interest free and repayable on demand.

At the balance sheet date, included within other creditors, the company owed to the director, K Buck, £10,807. This loan is interest free and repayable on demand.

At the balance sheet date, included within other creditors, the company owed to the director, D J Munk, £10,783 (2024 - £1 was owed by the director, included within other debtors). This loan is interest free and repayable on demand.

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