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Company Registration No. 10814350 (England and Wales)
Fost & Co Limited Unaudited accounts for the year ended 31 March 2026
Fost & Co Limited Unaudited accounts Contents
Page
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Fost & Co Limited Company Information for the year ended 31 March 2026
Director
Mr N Foster
Company Number
10814350 (England and Wales)
Registered Office
8 Weald Close Bromley BR2 8PD England
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Fost & Co Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
24,365 
30,019 
Current assets
Inventories
8,461 
30,026 
Debtors
432,301 
415,064 
Cash at bank and in hand
33,563 
82,117 
474,325 
527,207 
Creditors: amounts falling due within one year
(208,620)
(174,677)
Net current assets
265,705 
352,530 
Total assets less current liabilities
290,070 
382,549 
Creditors: amounts falling due after more than one year
(217,200)
(346,269)
Net assets
72,870 
36,280 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
72,770 
36,180 
Shareholders' funds
72,870 
36,280 
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 July 2026 and were signed on its behalf by
Mr N Foster Director Company Registration No. 10814350
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Fost & Co Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Fost & Co Limited is a private company, limited by shares, registered in England and Wales, registration number 10814350. The registered office is 8 Weald Close, Bromley, BR2 8PD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Motor vehicles
25%
Fixtures & fittings
25%
Computer equipment
25%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2025
21,269 
60,982 
999 
83,250 
Additions
- 
- 
517 
517 
At 31 March 2026
21,269 
60,982 
1,516 
83,767 
Depreciation
At 1 April 2025
1,750 
51,231 
250 
53,231 
Charge for the year
3,904 
1,950 
317 
6,171 
At 31 March 2026
5,654 
53,181 
567 
59,402 
Net book value
At 31 March 2026
15,615 
7,801 
949 
24,365 
At 31 March 2025
19,519 
9,751 
749 
30,019 
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Fost & Co Limited Notes to the Accounts for the year ended 31 March 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
- 
4,489 
Trade debtors
56,905 
5,600 
Accrued income and prepayments
- 
150,000 
Other debtors
375,396 
254,975 
432,301 
415,064 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
15,691 
35,625 
Obligations under finance leases and hire purchase contracts
- 
3,349 
Trade creditors
72,270 
75,645 
Taxes and social security
88,713 
32,279 
Other creditors
25,000 
5,158 
Loans from directors
6,946 
22,621 
208,620 
174,677 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
202,398 
321,065 
Obligations under finance leases and hire purchase contracts
14,802 
25,204 
217,200 
346,269 
8
Average number of employees
During the year the average number of employees was 3 (2025: 3).
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