Fort Advice Bureau Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13711964

Fort Advice Bureau Limited

Filleted Unaudited Financial Statements

For the Year Ended

31 May 2026

Fort Advice Bureau Limited

Statement of Financial Position

31 May 2026

	2026		2025
Note	£	£	£

Fixed Assets

Tangible assets	5		1,714	1,800

Current Assets

Debtors	6	69,892	37,470
Cash at bank and in hand		64,184	98,722
		---------	---------
		134,076	136,192

Creditors: amounts falling due within one year	7	89,345		103,090
		---------		---------
Net Current Assets			44,731	33,102
			--------	--------
Total Assets Less Current Liabilities			46,445	34,902

Creditors: amounts falling due after more than one year	8	85,000	90,000
		--------	--------
Net Liabilities		( 38,555)	( 55,098)
		--------	--------

Capital and Reserves

Called up share capital	1	1
Profit and loss account	( 38,556)	( 55,099)
	--------	--------
Shareholders Deficit	( 38,555)	( 55,098)
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31st May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

Fort Advice Bureau Limited

Statement of Financial Position (continued)

31 May 2026

These financial statements were approved by the board of directors and authorised for issue on 3 July 2026 , and are signed on behalf of the board by:

Mr R.A. Lane

Director

Company registration number: 13711964

Fort Advice Bureau Limited

Notes to the Financial Statements

Year Ended 31st May 2026

1. General Information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Middleborough House, 16 Middleborough, Colchester, Essex, CO1 1QT, England.

2. Statement of Compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue Recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible Assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	20% straight line
Equipment	-	20% straight line

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Defined Contribution Plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee Numbers

The average number of persons employed by the company during the year amounted to 6 (2025: 6 ).

5. Tangible Assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1st June 2025	3,000	–	3,000
Additions	–	643	643
	-------	----	-------
At 31st May 2026	3,000	643	3,643
	-------	----	-------
Depreciation
At 1st June 2025	1,200	–	1,200
Charge for the year	600	129	729
	-------	----	-------
At 31st May 2026	1,800	129	1,929
	-------	----	-------
Carrying amount
At 31st May 2026	1,200	514	1,714
	-------	----	-------
At 31st May 2025	1,800	–	1,800
	-------	----	-------

6. Debtors

	2026	2025
	£	£
Trade debtors	69,892	37,470
	--------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	86,748	100,375
Social security and other taxes	748	616
Other creditors	1,849	2,099
	--------	---------
	89,345	103,090
	--------	---------

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	85,000	90,000
	--------	--------