FORQUISA UK LIMITED 31/12/2025 iXBRL

Company registration number: 12643376

FORQUISA UK LIMITED

Filleted financial statements

31 December 2025

Pearlman Rose

Chartered Accountants & Statutory Auditors

Suite 1, First Floor

Jack Dash House

2 Lawn House Close

London, E14 9YQ

FORQUISA UK LIMITED

Contents

Directors and other information

Directors responsibilities statement

Statement of financial position

Statement of changes in equity

Notes to the financial statements

FORQUISA UK LIMITED

Directors and other information


	Directors	Mr Antonio Frutos Alegria


	Company number	12643376


	Registered office	19 The Circle
		Queen Elizabeth Street
		London
		SE1 2JE


	Auditor	Pearlman Rose
		Chartered Accountants & Statutory Auditors
		Suite 1, First Floor
		Jack Dash House
		2 Lawn House Close
		London
		E14 9YQ


	Accountants	Tax and Advise Ltd
		19 The Circle
		Queen Elizabeth Street
		London
		SE1 2JE




	Bankers	Caixa Bank

FORQUISA UK LIMITED

Directors responsibilities statement

Year ended 31 December 2025

The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgments and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

FORQUISA UK LIMITED

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Current assets
Debtors	4	36,533		88,114
Cash at bank and in hand		449,982		209,505
		_______		_______
		486,515		297,619
Creditors: amounts falling due
within one year	5	( 308,397)		( 122,878)
		_______		_______
Net current assets			178,118		174,741
			_______		_______
Total assets less current liabilities			178,118		174,741

			_______		_______
Net assets			178,118		174,741
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			178,117		174,740
			_______		_______
Shareholders funds			178,118		174,741
			_______		_______

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.

These financial statements were approved by the board of directors and authorised for issue on 19 June 2026 , and are signed on behalf of the board by:

Mr Antonio Frutos Alegria

Director

Company registration number: 12643376

FORQUISA UK LIMITED

Statement of changes in equity

Year ended 31 December 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 January 2024	1	70,960	70,961

Profit for the year		103,780	103,780
	_______	_______	_______
Total comprehensive income for the year	-	103,780	103,780

	_______	_______	_______
At 31 December 2024 and 1 January 2025	1	174,740	174,741

Profit for the year		3,377	3,377
	_______	_______	_______
Total comprehensive income for the year	-	3,377	3,377

	_______	_______	_______
At 31 December 2025	1	178,117	178,118
	_______	_______	_______

FORQUISA UK LIMITED

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 19 The Circle, Queen Elizabeth Street, London, SE1 2JE.

2. Statement of compliance

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

Turnover

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.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to profit or loss.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Debtors

	2025	2024
	£	£
Trade debtors	36,533	88,015
Other debtors	-	99
	_______	_______
	36,533	88,114
	_______	_______

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	251,994	-
Corporation tax	36,465	34,594
Social security and other taxes	10,545	25,885
Other creditors	9,393	62,399
	_______	_______
	308,397	122,878
	_______	_______

6. Summary audit opinion

The auditor's report dated 19 June 2026 was unqualified.

The senior statutory auditor was Mohammad Jilani for and on behalf of Pearlman Rose

7. Related party transactions

The company Forquisa Corp. SL is incorporated in Spain and is holding company of Forquisa UK Ltd. Forquisa UK has outstanding loan from Forquisa SL for an amounting of £2,251 (2024: £2,251).

8. Controlling party

The company's ultimate controlling party is Forquisa Corp SL by virtue of its ownership of 75% of the issued share capital in the company.