ACCOUNTS - Final Accounts preparation

Company registration number: 08333548

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE PERIOD ENDED 31 OCTOBER 2025

	FUTURE MATERIALS CONSULTING LIMITED


FUTURE MATERIALS CONSULTING LIMITED

COMPANY INFORMATION

Directors	D C Schofield
	A G Williams


Company secretary	E H Stokes


Registered number	08333548


Registered office	Suite 12
	The Mansion
	Chesterford Research Park
	Little Chesterford
	Cambridgeshire
	CB10 1XL


Accountants	Menzies LLP
	Chartered Accountants
	Richmond House
	Walkern Road
	Stevenage
	Hertfordshire
	SG1 3QP


FUTURE MATERIALS CONSULTING LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 6


FUTURE MATERIALS CONSULTING LIMITED REGISTERED NUMBER:08333548

STATEMENT OF FINANCIAL POSITION

AS AT 31 OCTOBER 2025

		2025		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	666,721		698,678
Bank and cash balances		115,456		312,185
		782,177		1,010,863
Creditors: amounts falling due within one year	5	(196,025)		(310,419)
Net current assets			586,152		700,444
Total assets less current liabilities			586,152		700,444

Net assets			586,152		700,444

Capital and reserves
Called up share capital	1	1
Profit and loss account	586,151	700,443
	586,152	700,444

Page 1


FUTURE MATERIALS CONSULTING LIMITED REGISTERED NUMBER:08333548

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 OCTOBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

___________________________

A G Williams

Director

Date: 4 July 2026

The notes on pages 3 to 6 form part of these financial statements.

Page 2


FUTURE MATERIALS CONSULTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

1.	General information

Future Materials Consulting 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The period covered by the financial statements is the 9 month period from 1 February 2025 to 31 October 2025. The shortened period should be taken into account when reviewing the comparative information within the financial statements.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Page 3


FUTURE MATERIALS CONSULTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates

Page 4


FUTURE MATERIALS CONSULTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.6

Taxation (continued)

income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.7

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Employees

The average monthly number of employees, including directors, during the period was 9 (2024 - 10).

Debtors

					2025	2025
					£	£


Trade debtors	153,020	70,188
Amounts owed by group undertakings	407,764	514,270
Other debtors	3,639	-
Prepayments and accrued income	102,298	96,220
Amounts recoverable on long-term contracts	-	18,000
	666,721	698,678

Page 5


FUTURE MATERIALS CONSULTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

5.	Creditors: Amounts falling due within one year
		2025	2025
		£	£

Trade creditors	88,231	69,650
Amounts owed to group undertakings	62,064	29,363
Corporation tax	1,181	140,021
Other taxation and social security	6,814	13,929
Other creditors	1,400	2,814
Accruals and deferred income	36,335	54,642
	196,025	310,419

Details of security provided:

Banking facilities are secured by a fixed and floating charge over the assets of the company.

6.	Related party transactions
	The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

7.	Controlling party

The parent company is Future Materials Group Limited. The registered office of the parent entity is the same as that of this company and no group financial statements incorporating the results of the company have been prepared.

Page 6