REGISTERED NUMBER: 09211088

FC ARCHITECTURAL LIMITED

Unaudited Financial Statements for the Year Ended 31 October 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P Little

Mr P D Berry

REGISTERED OFFICE:

Vincent Court

Hubert Street

Birmingham

England

B6 4BA

REGISTERED NUMBER:

09211088

ACCOUNTANTS:

BK Plus Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Intangible assets

3

8,375

15,125

Tangible assets

4

144,803

179,451

153,178

194,576

CURRENT ASSETS

Stocks

213,272

160,116

Debtors

5

1,010,546

1,217,701

Cash at bank

21,596

6,242

1,245,414

1,384,059

CREDITORS

Amounts falling due within one year

6

1,311,514

1,269,058

NET CURRENT (LIABILITIES)/ASSETS

(66,100

)

115,001

TOTAL ASSETS LESS CURRENT LIABILITIES

87,078

309,577

PROVISIONS FOR LIABILITIES

-

19,345

NET ASSETS

87,078

290,232

CAPITAL AND RESERVES

Called up share capital

504

504

Share premium

147,746

127,746

Retained earnings

(61,172

)

161,982

87,078

290,232

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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:

Mr P Little - Director

1.	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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

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

Plant and machinery

-

15% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on cost

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2024 - 44 ) .

3.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

4,042

27,000

31,042

AMORTISATION

At 1 November 2024

4,042

11,875

15,917

Charge for year

-

6,750

6,750

At 31 October 2025

4,042

18,625

22,667

NET BOOK VALUE

At 31 October 2025

-

8,375

8,375

At 31 October 2024

-

15,125

15,125

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

12,455

342,457

354,912

Additions

-

11,279

11,279

At 31 October 2025

12,455

353,736

366,191

DEPRECIATION

At 1 November 2024

12,455

163,006

175,461

Charge for year

-

45,927

45,927

At 31 October 2025

12,455

208,933

221,388

NET BOOK VALUE

At 31 October 2025

-

144,803

144,803

At 31 October 2024

-

179,451

179,451

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

955,892

1,166,607

Other debtors

54,654

51,094

1,010,546

1,217,701

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

692,524

684,429

Taxation and social security

119,406

167,796

Other creditors

499,584

416,833

1,311,514

1,269,058

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

145,633

137,181

Between one and five years

484,360

480,134

629,993

617,315

8.	SECURED DEBTS

Other Creditors includes an invoice finance liability of £476,377 (October 2024 - £396,584) which is secured on the book debts of the company

All other bank loans were repaid during the accounting period to October 2024