REGISTERED NUMBER: 04131810 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2026

FOR

FK RESTORATION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A P Stewart-Jones

REGISTERED OFFICE:

Venture Court

2 Debdale Road

Wellingborough

Northamptonshire

NN8 5AA

REGISTERED NUMBER:

04131810 (England and Wales)

ACCOUNTANTS:

ISIS Business Solutions (Northants) LLP

Venture Court

2 Debdale Road

Wellingborough

Northamptonshire

NN8 5AA

FIXED ASSETS

Tangible assets

4

205,177

109,512

CURRENT ASSETS

Stocks

544,598

362,278

Debtors

5

1,239,436

1,094,294

Cash at bank

3,652,667

457,094

5,436,701

1,913,666

CREDITORS

Amounts falling due within one year

6

4,291,548

1,853,049

NET CURRENT ASSETS

1,145,153

60,617

TOTAL ASSETS LESS CURRENT LIABILITIES

1,350,330

170,129

CREDITORS

Amounts falling due after more than one year

7

(37,324

)

(91,659

)

PROVISIONS FOR LIABILITIES

(20,497

)

(26,058

)

NET ASSETS

1,292,509

52,412

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

1,292,407

52,310

SHAREHOLDERS' FUNDS

1,292,509

52,412

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18th July 2026 and were signed by:

A P Stewart-Jones - Director

1.	STATUTORY INFORMATION

FK Restoration 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2025 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st February 2025

191,267

159,965

69,518

420,750

Additions

12,170

166,275

5,559

184,004

Disposals

-

(52,375

)

-

(52,375

)

At 31st January 2026

203,437

273,865

75,077

552,379

DEPRECIATION

At 1st February 2025

163,158

105,862

42,218

311,238

Charge for year

6,878

26,167

4,457

37,502

Eliminated on disposal

-

(1,538

)

-

(1,538

)

At 31st January 2026

170,036

130,491

46,675

347,202

NET BOOK VALUE

At 31st January 2026

33,401

143,374

28,402

205,177

At 31st January 2025

28,109

54,103

27,300

109,512

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

200,891

445,747

Amounts owed by associates

402,802

380,980

Other debtors

635,743

267,567

1,239,436

1,094,294

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,600

14,400

Hire purchase contracts

23,482

17,549

Trade creditors

2,166,355

568,959

Amounts owed to associates

77,321

180,767

Taxation and social security

1,419,129

770,477

Other creditors

601,661

300,897

4,291,548

1,853,049

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

91,659

Hire purchase contracts

37,324

-

37,324

91,659

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, included within other debtors was £57,596 (2025 £60,658) due from the director.

9.	RELATED PARTY DISCLOSURES

At the balance sheet date, included within other debtors was £57,259 (2025 £57,225) due from Flightkam Ltd and £323,789 (2025 £323,755) due from FK Inns Ltd, and £21,754 due from FK Holdings Ltd which are companies where A P Stewart-Jones is a director and shareholder in. Included within other creditors, amounts falling due within one year was £77,321 (2025 £180,767) due to Futurekleen Ltd a company in which A P Stewart-Jones is a director and shareholder in.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is A P Stewart-Jones.