IRIS Accounts Production v26.1.10.61 08444983 director 1.4.25 31.3.26 31.3.26 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08444983 2025-03-31 08444983 2026-03-31 08444983 2025-04-01 2026-03-31 08444983 2024-03-31 08444983 2024-04-01 2025-03-31 08444983 2025-03-31 08444983 ns15:EnglandWales 2025-04-01 2026-03-31 08444983 ns14:PoundSterling 2025-04-01 2026-03-31 08444983 ns10:Director1 2025-04-01 2026-03-31 08444983 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08444983 ns10:SmallEntities 2025-04-01 2026-03-31 08444983 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08444983 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 08444983 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08444983 ns10:FullAccounts 2025-04-01 2026-03-31 08444983 ns10:RegisteredOffice 2025-04-01 2026-03-31 08444983 ns5:CurrentFinancialInstruments 2026-03-31 08444983 ns5:CurrentFinancialInstruments 2025-03-31 08444983 ns5:ShareCapital 2026-03-31 08444983 ns5:ShareCapital 2025-03-31 08444983 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 08444983 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 08444983 ns5:PlantMachinery 2025-04-01 2026-03-31 08444983 ns5:PlantMachinery 2025-03-31 08444983 ns5:PlantMachinery 2026-03-31 08444983 ns5:PlantMachinery 2025-03-31 08444983 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 08444983 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31

REGISTERED NUMBER: 08444983 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

| FOR |

| FPCB LTD |

FPCB LTD (REGISTERED NUMBER: 08444983)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

FPCB LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTOR: | T C Baines

| REGISTERED OFFICE: | Brookside

| Drifton Hill

| West Kington

| Chippenham

| SN14 7JH

| REGISTERED NUMBER: | 08444983 (England and Wales)

| ACCOUNTANTS: | Berkeley Hall Marshall Limited

| 6 Charlotte Street

| Bath

| BA1 2NE

FPCB LTD (REGISTERED NUMBER: 08444983)

BALANCE SHEET

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 5,803 |  | 4,063 |  |

Investment property | 5 | 1,041,030 |  | 857,168 |  |

1,046,833 |  | 861,231 |  |

CURRENT ASSETS

Debtors | 6 | 9,350 |  | - |  |

Cash at bank | 3,629 |  | 5,426 |  |

12,979 |  | 5,426 |  |

CREDITORS

Amounts falling due within one year | 7 | 204,979 |  | 33,604 |  |

NET CURRENT LIABILITIES | (192,000 | ) | (28,178 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 854,833 |  | 833,053 |  |

CAPITAL AND RESERVES

Called up share capital | 10,000 |  | 10,000 |  |

Retained earnings | 844,833 |  | 823,053 |  |

854,833 |  | 833,053 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 July 2026 and were signed by:

T C Baines - Director

FPCB LTD (REGISTERED NUMBER: 08444983)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| FPCB Ltd 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| The turnover shown in the profit and loss account represents amounts receivable from letting of the company's property and consultancy income.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 10% on reducing balance

| Investment property

| Investment properties are included in the balance sheet at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit and loss.

| Depreciation is provided only on those investment properties which are leasehold and where the unexpired lease term is less than 20 years.

| Although this policy is in accordance with the applicable accounting standard, it is a departure from the general requirement of the Companies Act 2006 for all tangible asset classes to be depreciated. In the opinion of the Director, compliance with the standard is necessary for the financial statements to give a true and fair view. Depreciation is only one of many factors reflected in the annual valuation and the amount of this which might otherwise have been charged cannot be separately identified or quantified.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax is provided in full respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

FPCB LTD (REGISTERED NUMBER: 08444983)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2025 | 6,686 |  |

| Additions | 2,385 |  |

| At 31 March 2026 | 9,071 |  |

| DEPRECIATION

| At 1 April 2025 | 2,623 |  |

| Charge for year | 645 |  |

| At 31 March 2026 | 3,268 |  |

| NET BOOK VALUE

| At 31 March 2026 | 5,803 |  |

| At 31 March 2025 | 4,063 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025 | 857,168 |  |

| Additions | 183,862 |  |

| At 31 March 2026 | 1,041,030 |  |

| NET BOOK VALUE

| At 31 March 2026 | 1,041,030 |  |

| At 31 March 2025 | 857,168 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 600 |  | - |  |

| Other debtors | 8,750 |  | - |  |

9,350 |  | - |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Taxation and social security | 4,699 |  | 9,382 |  |

| Other creditors | 200,280 |  | 24,222 |  |

204,979 |  | 33,604 |  |

FPCB LTD (REGISTERED NUMBER: 08444983)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The Director held a loan account with the company in the year. The balance owing to the Director at the year-end on the loan account was £199,050 (2025 £18,789). The balance is unsecured, interest free and there are no fixed repayment terms.

9. | RELATED PARTY DISCLOSURES

| The controlling party is T C Baines.