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Registered number: 06974829
Fulfilment Matters Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Richard Riley & Associates Ltd
Unit 22, Hampden House
Monument Business Park
Chalgrove
Oxfordshire
OX44 7RW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06974829
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 40,686 2,968
40,686 2,968
CURRENT ASSETS
Debtors 6 600,921 526,447
Investments 7 30,139 -
Cash at bank and in hand 376,884 163,153
1,007,944 689,600
Creditors: Amounts Falling Due Within One Year 8 (506,206 ) (376,645 )
NET CURRENT ASSETS (LIABILITIES) 501,738 312,955
TOTAL ASSETS LESS CURRENT LIABILITIES 542,424 315,923
NET ASSETS 542,424 315,923
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 542,324 315,823
SHAREHOLDERS' FUNDS 542,424 315,923
Page 1
Page 2
For the year ending 31 December 2025 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 Barry Salmon
Director
16th April 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Fulfilment Matters Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06974829 . The registered office is c/o Richard Riley and Associates 22 Hampden House, Monument Business Park, Warpsgrove Lane, Chalgrove, Oxfordshire, OX44 7RW.
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. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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 3 years Straight line
Fixtures & Fittings 3 years straight line
Computer Equipment 3 years straight line
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 3)
4 3
4. Intangible Assets
Other
£
Cost
As at 1 January 2025 28,848
As at 31 December 2025 28,848
Amortisation
As at 1 January 2025 28,848
As at 31 December 2025 28,848
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 4,214 12,221 16,435
Additions 40,490 12,179 52,669
As at 31 December 2025 44,704 24,400 69,104
Depreciation
As at 1 January 2025 3,546 9,921 13,467
Provided during the period 9,334 5,617 14,951
As at 31 December 2025 12,880 15,538 28,418
Net Book Value
As at 31 December 2025 31,824 8,862 40,686
As at 1 January 2025 668 2,300 2,968
6. Debtors
2025 2024
as restated
£ £
Due within one year
Trade debtors 583,475 526,472
Other debtors 17,446 (25)
600,921 526,447
Page 4
Page 5
7. Current Asset Investments
2025 2024
as restated
£ £
Short term deposits 30,139 -
8. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Trade creditors 356,374 277,874
Other creditors 5,823 2,215
Taxation and social security 144,009 96,556
506,206 376,645
9. Share Capital
2025 2024
as restated
£ £
Allotted, Called up and fully paid 100 100
Page 5