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FAROS CAPITAL LTD

Registered Number
12838854
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

FAROS CAPITAL LTD
Company Information
for the year from 1 April 2025 to 31 March 2026

Director | GRUSHETSKYI, Oleksandr

Registered Address | Office 7 35-37 Ludgate Hill
| London
| EC4M 7JN

Registered Number | 12838854 (England and Wales)

FAROS CAPITAL LTD
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 2,535 |  |  |  | 5,345
|  |  |  | 2,535 |  |  |  | 5,345
Current assets |  |  |  |  |  |  |  |
Debtors |  | 7,956 |  |  |  | 6,145 |  |
Cash at bank and on hand |  | 133,764 |  |  |  | 53,801 |  |
|  | 141,720 |  |  |  | 59,946 |  |
Creditors amounts falling due within one year | 4 | (47,927) |  |  |  | (38,560) |  |
Net current assets (liabilities) |  |  |  | 93,793 |  |  |  | 21,386
Total assets less current liabilities |  |  |  | 96,328 |  |  |  | 26,731
Net assets |  |  |  | 96,328 |  |  |  | 26,731
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 96,228 |  |  |  | 26,631
Shareholders' funds |  |  |  | 96,328 |  |  |  | 26,731

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 11 July 2026, and are signed on its behalf by:
GRUSHETSKYI, Oleksandr Director Registered Company No. 12838854

FAROS CAPITAL LTD
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| 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).

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Equipment is used in the company's principal activity for for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Fixtures and fittings | 2
| Office Equipment | 2

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 9 |  | 7

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 8,389 |  | 8,389
| Disposals | (1,122) |  | (1,122)
| At 31 March 26 | 7,267 |  | 7,267
| Depreciation and impairment
| At 01 April 25 | 3,044 |  | 3,044
| Charge for year | 3,481 |  | 3,481
| On disposals | (1,793) |  | (1,793)
| At 31 March 26 | 4,732 |  | 4,732
| Net book value
| At 31 March 26 | 2,535 |  | 2,535
| At 31 March 25 | 5,345 |  | 5,345

4. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 644 |  | 957
| Bank borrowings and overdrafts | - |  | 65
| Taxation and social security | 46,142 |  | 36,897
| Other creditors | 1,141 |  | 641
| Total | 47,927 |  | 38,560

5. | Share capital
--- | ---
| Allotted, called up and fully paid 100 Ordinary shares of £1 each £100 The ordinary shares carry equal voting, dividend, and capital distribution rights. Shareholders: Link UK Accounting Ltd 50 50% F Hold Co Limited 50 50% No movements in the year.