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Registered number: SC840730
Fugson International Limited
Unaudited Financial Statements
For the Period 10 March 2025 to 31 March 2026
Airton Broomhill Consulting
ACCA
22 Dempster Street
Grandhome, Bridge of Don
Aberdeen
AB22 9AY
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at period ended 31 March 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Ola Soyombo
23/07/2026
Airton Broomhill Consulting
ACCA
22 Dempster Street
Grandhome, Bridge of Don
Aberdeen
AB22 9AY
Page 1
Page 2
Balance Sheet
Registered number: SC840730
31 March 2026
Notes £ £
FIXED ASSETS
Tangible Assets 4 125,338
125,338
CURRENT ASSETS
Debtors 5 11,694
11,694
Creditors: Amounts Falling Due Within One Year 6 (85,346 )
NET CURRENT ASSETS (LIABILITIES) (73,652 )
TOTAL ASSETS LESS CURRENT LIABILITIES 51,686
NET ASSETS 51,686
CAPITAL AND RESERVES
Called up share capital 7 320,300
Profit and Loss Account (268,614 )
SHAREHOLDERS' FUNDS 51,686
For the period 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 member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr D OGAJI
Director
23/07/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Fugson International Limited is a private company, limited by shares, incorporated in Scotland, registered number SC840730 . The registered office is 5 Pitlochry Place, Blantyre, Glasgow, G72 0TF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 10 March 2025 - - -
Additions 148,881 9,441 158,322
As at 31 March 2026 148,881 9,441 158,322
Depreciation
As at 10 March 2025 - - -
Provided during the period 31,017 1,967 32,984
As at 31 March 2026 31,017 1,967 32,984
Net Book Value
As at 31 March 2026 117,864 7,474 125,338
As at 10 March 2025 - - -
5. Debtors
31 March 2026
£
Due within one year
VAT 11,694
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
31 March 2026
£
Other taxes and social security 2,447
Director's loan account 82,899
85,346
7. Share Capital
31 March 2026
£
Allotted, Called up and fully paid 320,300
Page 4