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Company Registration No. 03809347 (England and Wales)
F B (Downham) Limited Unaudited accounts for the year ended 31 October 2025
F B (Downham) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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F B (Downham) Limited Company Information for the year ended 31 October 2025
Director
Srinivas Vootukuri
Secretary
Madhavi Vootukuri
Company Number
03809347 (England and Wales)
Registered Office
97-99 ASHLEY DOWN ROAD HORFIELD BRISTOL BS7 9JT
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F B (Downham) Limited Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
5
15,472 
16,560 
Current assets
Inventories
26,077 
38,000 
Debtors
6
323,334 
270,870 
Cash at bank and in hand
90,120 
82,057 
439,531 
390,927 
Creditors: amounts falling due within one year
7
(353,861)
(312,102)
Net current assets
85,670 
78,825 
Total assets less current liabilities
101,142 
95,385 
Creditors: amounts falling due after more than one year
8
(1,479)
(3,450)
Provisions for liabilities
Deferred tax
(2,939)
(3,146)
Net assets
96,724 
88,789 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
96,722 
88,787 
Shareholders' funds
96,724 
88,789 
For the year ending 31 October 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 2 July 2026 and were signed on its behalf by
Srinivas Vootukuri Director Company Registration No. 03809347
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F B (Downham) Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
F B (Downham) Limited is a private company, limited by shares, registered in England and Wales, registration number 03809347. The registered office is 97-99 ASHLEY DOWN ROAD, HORFIELD, BRISTOL, BS7 9JT.
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 31 October 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 November 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 the notes 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.
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:
Plant & machinery
25% reducing balance basis
Motor vehicles
25% reducing balance basis
Fixtures & fittings
25% reducing balance basis
Computer equipment
25% reducing balance basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 November 2024
252,560 
At 31 October 2025
252,560 
Amortisation
At 1 November 2024
252,560 
At 31 October 2025
252,560 
Net book value
At 31 October 2025
- 
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F B (Downham) Limited Notes to the Accounts for the year ended 31 October 2025
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 November 2024
6,231 
10,200 
45,641 
29,136 
91,208 
Additions
- 
- 
222 
3,847 
4,069 
At 31 October 2025
6,231 
10,200 
45,863 
32,983 
95,277 
Depreciation
At 1 November 2024
6,214 
2,550 
43,921 
21,963 
74,648 
Charge for the year
4 
1,913 
485 
2,755 
5,157 
At 31 October 2025
6,218 
4,463 
44,406 
24,718 
79,805 
Net book value
At 31 October 2025
13 
5,737 
1,457 
8,265 
15,472 
At 31 October 2024
17 
7,650 
1,720 
7,173 
16,560 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
28,721 
39,666 
Trade debtors
115,742 
114,333 
Accrued income and prepayments
2,871 
2,871 
Other debtors
176,000 
114,000 
323,334 
270,870 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
1,972 
1,972 
Trade creditors
197,612 
232,582 
Taxes and social security
20,441 
12,561 
Other creditors
1,854 
3,893 
Loans from directors
59,982 
28,094 
Accruals
72,000 
33,000 
353,861 
312,102 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
1,479 
3,450 
9
Average number of employees
During the year the average number of employees was 8 (2024: 6).
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