FT Solutions.TV Limited - Filleted accounts

Registered number

07187346

FT Solutions.TV Limited

Filleted Accounts

31 March 2026

FT Solutions.TV Limited
Registered number:		07187346
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		3,600			4,000
Tangible assets	4		82,143			67,785
			85,743			71,785

Current assets
Stocks		8,944			12,738
Debtors	5	4,839			6,382
Cash at bank and in hand		25,726			42,723
		39,509			61,843

Creditors: amounts falling due within one year	6	(4,244)			(9,255)

Net current liabilities			35,265			52,588

Total assets less current liabilities			121,008			124,373

Creditors: amounts falling due after more than one year	7		(822)			-

Provisions for liabilities			(15,607)			(8,560)


Net assets			104,579			115,813

Capital and reserves
Called up share capital			100			100
Profit and loss account			104,479			115,713

Shareholders' funds			104,579			115,813

The director is 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 director acknowledges his 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 A Warner
Director
Approved by the board on 29 July 2026

FT Solutions.TV Limited
Notes to the Accounts
for the year ended 31 March 2026


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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Office structure and equipment			25% reducing balance
	Plant and machinery			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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					2		2


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 April 2025							10,000
	At 31 March 2026							10,000

	Amortisation
	At 1 April 2025							6,000
	Provided during the year							400
	At 31 March 2026							6,400

	Net book value
	At 31 March 2026							3,600
	At 31 March 2025							4,000

	Goodwill is being written off at the rate of 4% using a straight line basis


4	Tangible fixed assets
		Office and equipment		Plant and machinery		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	39,028		33,704		87,907		160,639
	Additions	753		1,000		54,434		56,187
	Disposals	-		-		(25,691)		(25,691)
	At 31 March 2026	39,781		34,704		116,650		191,135

	Depreciation
	At 1 April 2025	24,952		29,443		38,459		92,854
	Charge for the year	3,706		1,315		22,357		27,378
	On disposals	-		-		(11,240)		(11,240)
	At 31 March 2026	28,658		30,758		49,576		108,992

	Net book value
	At 31 March 2026	11,123		3,946		67,074		82,143
	At 31 March 2025	14,076		4,261		49,448		67,785


5	Debtors					2026		2025
£							£

	Trade debtors					842		1,116
	Other debtors					3,997		5,266
						4,839		6,382


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					2,399		2,959
	Other taxes and social security costs					1,845		-
	Other creditors					-		6,296
						4,244		9,255


7	Creditors: amounts falling due after one year					2026		2025
£							£

	Other creditors					822		-


8	Other information

	FT Solutions.TV Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Church Lane Nursery
	Church Lane
	Yapton
	West Sussex
	BN18 0EH