Company Registration No. 12378669 (England and Wales)
Fosse Living Limited
Unaudited accounts
for the year ended 31 December 2025
Fosse Living Limited
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
27,131
30,008
Creditors: amounts falling due within one year
(63,395)
(24,845)
Net current assets
30,894
48,848
Total assets less current liabilities
30,894
50,309
Creditors: amounts falling due after more than one year
(30,874)
(49,209)
Provisions for liabilities
Called up share capital
2
2
Profit and loss account
18
820
Shareholders' funds
20
822
For the year ending 31 December 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 directors acknowledge their 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 of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by
Liam Hague
Director
Company Registration No. 12378669
Fosse Living Limited
Notes to the Accounts
for the year ended 31 December 2025
Fosse Living Limited is a private company, limited by shares, registered in England and Wales, registration number 12378669. The registered office is Unit 1, 11A Arrow Business Park, Alcester Employment Park , Alcester , Warwickshire, B49 6HT.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Monetary 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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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:
Computer equipment
3 years straight line
Fosse Living Limited
Notes to the Accounts
for the year ended 31 December 2025
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Computer equipment
Amounts falling due within one year
Trade debtors
37,554
30,915
Accrued income and prepayments
71
442
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
9,465
19,465
Trade creditors
12,524
10,697
Taxes and social security
15,669
(1,401)
Loans from directors
6,619
(19,800)
7
Creditors: amounts falling due after more than one year
2025
2024
Fosse Living Limited
Notes to the Accounts
for the year ended 31 December 2025
8
Deferred taxation
2025
2024
Accelerated capital allowances
-
278
Provision at start of year
278
655
Credited to the profit and loss account
(278)
(377)
Provision at end of year
-
278
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Liam Hague
9,900
-
9,900
-
Amy Wagner
9,900
-
9,900
-
11
Average number of employees
During the year the average number of employees was 3 (2024: 4).