Registration number: 09326663

Fostering London Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Fostering London Ltd

Company Information

Directors

B S Peat D P Searle

Registered office

34 Shelbourne Road London N17 9YH

Accountants

A S Partnership Ltd Chartered Certified Accountants158 Stafford Road Wallington Surrey SM6 9BS

Fostering London Ltd

(Registration number: 09326663)
Balance Sheet as at 30 November 2025

	Note	2025 £		2024 £
Fixed Assets
Tangible Assets	4		12,418		3,819
Current assets
Debtors	5	283,022		120,971
Cash at bank and in hand		5,497		32,434
		288,519		153,405
Creditors: Amounts falling due within one year	6	(141,460)		(104,532)
Net current assets			147,059		48,873
Total assets less current liabilities			159,477		52,692
Provisions for liabilities			(3,104)		(955)
Net assets			156,373		51,737
Capital and reserves
Called up share capital	7	2		2
Retained earnings		156,371		51,735
Shareholders' funds			156,373		51,737

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

 

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

As permitted by s444A and s444(5A) of the Companies Act 2006, the directors have not delivered to the Registrar a copy of the directors report, profit and loss account and associated notes.

Directors' responsibilities:

Fostering London Ltd

(Registration number: 09326663)
Balance Sheet as at 30 November 2025

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Approved and authorised by the Board on 17 August 2026 and signed on its behalf by:
 

......................................... D P Searle Director

Fostering London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
34 Shelbourne Road
London
N17 9YH
England

These financial statements were authorised for issue by the Board on 17 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Fostering London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade Debtors

Trade Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Fostering London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2024 - 8).

Fostering London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Tangible Assets

	Other tangible assets £	Total £
Cost or valuation
At 1 December 2024	11,817	11,817
Additions	10,769	10,769
Disposals	(5,600)	(5,600)
At 30 November 2025	16,986	16,986
Depreciation
At 1 December 2024	7,998	7,998
Charge for the year	1,489	1,489
Eliminated on disposal	(4,919)	(4,919)
At 30 November 2025	4,568	4,568
Carrying amount
At 30 November 2025	12,418	12,418
At 30 November 2024	3,819	3,819

5

Debtors

	2025 £	2024 £
Trade Debtors	281,498	119,447
Prepayments	1,524	1,524
	283,022	120,971

Fostering London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Directors' loan a/cs	9	8,720	8,155
Pension Contribution Due		2,672	1,540
Other payables		2,418	8,917
Accruals		9,347	8,820
Corporation tax control		112,417	66,411
PAYE/NIC/tax		5,886	10,689
		141,460	104,532

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	2	2	2	2

8

Dividends

Interim dividends paid

	2025 £	2024 £
Interim dividend	232,000	184,000

Fostering London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

9	Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	25,000	25,000
Contributions paid to money purchase schemes	100,000	40,000
	125,000	65,000

10	Deferred tax and other provisions

	Deferred tax £	Total £
At 1 December 2024	955	955
Additional provisions	2,319	2,319
Decrease (increase) through disposals	(170)	(170)
At 30 November 2025	3,104	3,104