REGISTERED NUMBER: 02977279 (England and Wales)

Unaudited Financial Statements

for the Period 1 November 2024 to 30 November 2025

for

FST Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P J Downey

A D Saunders

M A Jewell

REGISTERED OFFICE:

21 Church Road

Parkstone

Poole

Dorset

BH14 8UF

REGISTERED NUMBER:

02977279 (England and Wales)

ACCOUNTANT:

Richard Allen & Associates

21 Church Road

Parkstone

Poole

Dorset

BH14 8UF

FIXED ASSETS

Intangible assets

4

26,521

30,150

Tangible assets

5

358,984

345,478

385,505

375,628

CURRENT ASSETS

Stocks

153,334

149,719

Debtors

6

2,659,973

1,888,215

Cash at bank

174,903

1,643,528

2,988,210

3,681,462

CREDITORS

Amounts falling due within one year

7

143,983

126,835

NET CURRENT ASSETS

2,844,227

3,554,627

TOTAL ASSETS LESS CURRENT LIABILITIES

3,229,732

3,930,255

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

3,229,731

3,930,254

SHAREHOLDERS' FUNDS

3,229,732

3,930,255

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

P J Downey - Director

1.	STATUTORY INFORMATION

FST Services 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.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Debenture are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

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

Land and buildings

-

Not provided

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 15% on reducing balance

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.

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 period was 5 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 November 2024

and 30 November 2025

33,500

AMORTISATION

At 1 November 2024

3,350

Charge for period

3,629

At 30 November 2025

6,979

NET BOOK VALUE

At 30 November 2025

26,521

At 31 October 2024

30,150

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

290,155

164,059

454,214

Additions

-

67,468

67,468

Disposals

-

(78,072

)

(78,072

)

At 30 November 2025

290,155

153,455

443,610

DEPRECIATION

At 1 November 2024

-

108,736

108,736

Charge for period

-

24,531

24,531

Eliminated on disposal

-

(48,641

)

(48,641

)

At 30 November 2025

-

84,626

84,626

NET BOOK VALUE

At 30 November 2025

290,155

68,829

358,984

At 31 October 2024

290,155

55,323

345,478

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

48,146

62,973

Other debtors

2,611,827

1,825,242

2,659,973

1,888,215

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

62,491

28,268

Taxation and social security

65,940

83,969

Other creditors

15,552

14,598

143,983

126,835

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 November 2025 and the year ended 31 October 2024:

2025

2024

£

£

P J Downey

Balance outstanding at start of period

1,439,152

1,228,327

Amounts advanced

1,188,697

293,395

Amounts repaid

(863,726

)

(82,570

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

1,764,123

1,439,152