Fisherton Warehouse Limited - Filleted accounts

Registered number

08791225

Fisherton Warehouse Limited

Filleted Accounts

31 October 2025

Fisherton Warehouse Limited
Registered number:		08791225
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		2,445			3,991

Current assets
Stocks		4,000			5,145
Debtors	4	221			337
Cash at bank and in hand		21,391			20,742
		25,612			26,224

Creditors: amounts falling due within one year	5	(20,692)			(21,063)

Net current assets			4,920			5,161

Total assets less current liabilities			7,365			9,152

Creditors: amounts falling due after more than one year	6		(4,010)			(8,568)



Net assets			3,355			584

Capital and reserves
Called up share capital			2			2
Profit and loss account			3,353			582

Shareholders' funds			3,355			584

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Joseph Henry
Director
Approved by the board on 28 July 2026

Fisherton Warehouse Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures and fittings			over 5 years
	Computer equipment			25% Reducing balance
	Motor vehicles			25% Reducing balance


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.






	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		3


3	Tangible fixed assets
		Fixtures and fittings		Computer equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	24,016		1,111		3,000		28,127
	At 31 October 2025	24,016		1,111		3,000		28,127

	Depreciation
	At 1 November 2024	21,824		1,000		1,312		24,136
	Charge for the year	1,096		28		422		1,546
	At 31 October 2025	22,920		1,028		1,734		25,682

	Net book value
	At 31 October 2025	1,096		83		1,266		2,445
	At 31 October 2024	2,192		111		1,688		3,991


4	Debtors					2025		2024
£							£

	Other debtors					221		337


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					17,705		15,961
	Taxation and social security costs					1,118		3,476
	Other creditors					1,869		1,626
						20,692		21,063


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Trade creditors					-		8,568
	Other creditors					4,010		-
						4,010		8,568


7	Other information

	Fisherton Warehouse Limited is a private company limited by shares and incorporated in England. Its registered office is:
	71-73 Fisherton Street
	Salisbury
	Wiltshire
	SP2 7ST