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Registered Number: 03328870
England and Wales
FDC (UK) LTD
Unaudited Financial Statements
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

FDC (UK) Ltd Contents Page For the year ended 31 December 2025
Company Information | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

FDC (UK) Ltd Company Information For the year ended 31 December 2025
Directors | Mr P J Waddington Mrs C Waddington Mr C Waddington
Registered Number | 03328870
Registered Office | Suite 1 The Portway Centre Old Sarum Park, Old Sarum Salisbury Wiltshire SP4 6EB
Accountants | Numeric Accounting Limited Chartered Certified Accountants Suite 1, The Portway Centre, Old Sarum Park, Old Sarum Salisbury SP4 6EB
Secretary | Mr C Waddington
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FDC (UK) Ltd Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 12,000 |  | 16,000
Tangible fixed assets | 4 | 462,975 |  | 310,142
|  | 474,975 |  | 326,142
Current assets |  |  |
Stocks | 5 | 875,656 |  | 730,529
Debtors: amounts falling due within one year | 6 | 215,448 |  | 284,382
Cash at bank and in hand |  | 2,718 |  | 12,537
|  | 1,093,822 |  | 1,027,448
Creditors: amount falling due within one year | 7 | (830,361) |  | (694,459)
Net current assets |  | 263,461 |  | 332,989
Total assets less current liabilities |  | 738,436 |  | 659,131
Creditors: amount falling due after more than one year | 8 | (139,483) |  | (104,594)
Provisions for liabilities | 9 | (87,911) |  | (73,728)
Net assets |  | 511,042 |  | 480,809
Capital and reserves |  |  |
Called up share capital | 10 | 1,100 |  | 1,100
Profit and loss account |  | 509,942 |  | 479,709
Shareholders' funds |  | 511,042 |  | 480,809
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 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. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 04 August 2026 and were signed on its behalf by:
------------------------------- Mr P J Waddington Director
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FDC (UK) Ltd Notes to the Financial Statements For the year ended 31 December 2025
General Information FDC (UK) Ltd is a private company, limited by shares, registered in England and Wales, registration number 03328870, registration address Suite 1 The Portway Centre, Old Sarum Park, Old Sarum, Salisbury, Wiltshire, SP4 6EB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. 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 taxation 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. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Improvements to property | 10% Straight Line
Plant and Machinery | 25% & 10% Straight Line
Motor Vehicles | 25% & 20% Straight Line
Fixtures and Fittings | 25% & 10% Straight Line
Computer Equipment | 25% Straight Line
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. 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. Financial instruments A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.
2. | Average number of employees Average number of employees during the year was 14 (2024 : 12).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 January 2025 | 40,000 |  | 40,000
Additions | - |  | -
Disposals | - |  | -
At 31 December 2025 | 40,000 |  | 40,000
Amortisation
At 01 January 2025 | 24,000 |  | 24,000
Charge for year | 4,000 |  | 4,000
On disposals | - |  | -
At 31 December 2025 | 28,000 |  | 28,000
Net book values
At 31 December 2025 | 12,000 |  | 12,000
At 31 December 2024 | 16,000 |  | 16,000
4. | Tangible fixed assets
Cost or valuation | Improvements to property |  | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
At 01 January 2025 | 43,389 |  | 263,532 |  | 244,493 |  | 74,044 |  | 20,562 |  | 646,020
Additions | 3,550 |  | 206,076 |  | 40,385 |  | 3,750 |  | 3,683 |  | 257,444
Disposals | (14,327) |  | (7,598) |  | (85,381) |  | - |  | (13,697) |  | (121,003)
At 31 December 2025 | 32,612 |  | 462,010 |  | 199,497 |  | 77,794 |  | 10,548 |  | 782,461
Depreciation
At 01 January 2025 | 28,160 |  | 99,747 |  | 144,746 |  | 52,249 |  | 11,555 |  | 336,457
Charge for year | 1,336 |  | 41,624 |  | 31,472 |  | 4,852 |  | 2,345 |  | 81,629
On disposals | (14,327) |  | (1,602) |  | (69,344) |  | - |  | (13,327) |  | (98,600)
At 31 December 2025 | 15,169 |  | 139,769 |  | 106,874 |  | 57,101 |  | 573 |  | 319,486
Net book values
Closing balance as at 31 December 2025 | 17,443 |  | 322,241 |  | 92,623 |  | 20,693 |  | 9,975 |  | 462,975
Opening balance as at 01 January 2025 | 15,228 |  | 194,720 |  | 82,559 |  | 8,503 |  | 9,132 |  | 310,142
5. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Goods For Resale | 875,656 |  | 730,529
| 875,656 |  | 730,529
6. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 182,757 |  | 227,289
Prepayments & Accrued Income | 12,575 |  | 1,245
Other Debtors | 20,116 |  | 18,875
Directors' Current Accounts | 0 |  | 36,973
| 215,448 |  | 284,382
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 232,105 |  | 84,792
Bank Loans & Overdrafts (Secured) | 135,294 |  | 181,697
Bank Loans & Overdrafts | 6,210 |  | 6,210
Corporation Tax | 17,921 |  | 20,681
PAYE & Social Security | 12,098 |  | 11,340
Other Creditors | 37,625 |  | 42,303
Imp Loan | 148,793 |  | 165,770
P Knight | 37,669 |  | 49,968
Obligations under HP/Financial Leases | 93,127 |  | 37,428
Directors' Current Accounts | 3,146 |  | 0
VAT | 106,373 |  | 94,270
| 830,361 |  | 694,459
8. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 19,146 |  | 24,752
Obligations Under HP/Financial Leases | 120,337 |  | 79,842
| 139,483 |  | 104,594
9. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 87,911 |  | 73,728
| 87,911 |  | 73,728
10. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
1,000 Ordinary A shares of £1.00 each | 1,000 |  | 1,000
| 1,100 |  | 1,100
11. | Director’s loan
| Mr P J Waddington
Particulars |  | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Opening Balance |  | 36,973 |  | 2,865
Advances to director |  | 118,409 |  | 142,988
Repayments by director |  | (158,528) |  | (108,880)
Closing Balance |  | (3,146) |  | 36,973
The loan is interest free with no fixed date of repayment.
12. | Dividend During the year, total dividends of £150,000 (2024 - £42,000) were paid to the directors.
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