07074615falsethat of fraud advise and consultancy2024-12-012025-11-30http://www.companieshouse.gov.uk/2024-11-30http://www.companieshouse.gov.uk/pt:ShareCapital2024-11-30http://www.companieshouse.gov.uk/cd:Director12024-12-012025-11-30http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2024-11-30http://www.companieshouse.gov.uk/pt:ShareCapital2025-11-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-11-30http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2025-11-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-11-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-11-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-12-012025-11-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-11-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-12-012025-11-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-12-012025-11-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-11-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-11-30http://www.companieshouse.gov.uk/2024-12-012025-11-30http://www.companieshouse.gov.uk/2024-11-30http://www.companieshouse.gov.uk/cd:FRS1022024-12-012025-11-30http://www.companieshouse.gov.uk/2025-11-30http://www.companieshouse.gov.uk/cd:FullAccounts2024-12-012025-11-30http://www.companieshouse.gov.uk/pt:LandBuildings2024-11-30http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-12-012025-11-30http://www.companieshouse.gov.uk/pt:LandBuildings2025-11-30iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 07074615
Fraud Advisory Services Ltd
FILLETED UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30/11/2025
Prepared By:
Gibsons Accountants Ltd
Chartered Accountants
226 Oldham Road
Rochdale
Lancashire
OL112ER
Fraud Advisory Services Ltd
ACCOUNTS
FOR THE YEAR ENDED 30/11/2025
DIRECTORS
Ms Carol Lee
REGISTERED OFFICE
274 Whalley Road
Clayton Le Moors
Accrington
Lancashire
BB5 5HE
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 07074615
ACCOUNTANTS
Gibsons Accountants Ltd
Chartered Accountants
226 Oldham Road
Rochdale
Lancashire
OL112ER
Fraud Advisory Services Ltd
ACCOUNTS
FOR THEYEARENDED30/11/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
Fraud Advisory Services Ltd
BALANCE SHEET AT 30/11/2025
20252024
Notes££
FIXED ASSETS
Tangible assets3116,674103,905
CURRENT ASSETS
Debtors455,94835,413
Cash at bank and in hand34,38432,710
90,33268,123
CREDITORS: Amounts falling due within one year549,31043,161
NET CURRENT ASSETS41,02224,962
TOTAL ASSETS LESS CURRENT LIABILITIES157,696128,867
CREDITORS: Amounts falling due after more than one year686,04981,438
PROVISIONS FOR LIABILITIES AND CHARGES73,50956
NET ASSETS68,13847,373
CAPITAL AND RESERVES
Called up share capital811
Profit and loss account68,13747,372
SHAREHOLDERS' FUNDS68,13847,373
For the year ending 30/11/2025 the company was entitled to exemption 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 13/08/2026 and signed on their behalf by
.............................
Ms Carol Lee
Director
Fraud Advisory Services Ltd
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/11/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land And Buildingsstraight line1%
Long Leasehold Propertiesstraight line5%
Commercial Vehiclesreducing balance25%
Fixtures And Fittingsreducing balance15%
Equipmentreducing balance25%
1c. Taxation
Taxation represents the sum of tax currently payable and deferred tax. 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 all 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. 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.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Revenue Recognition
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.
Fraud Advisory Services Ltd
2. EMPLOYEES
20252024
No.No.
Average number of employees35
3. TANGIBLE FIXED ASSETS
Land AndLong LeaseholdCommercialFixtures
BuildingsPropertiesVehiclesand FittingsEquipmentTotal
££££££
Cost
At 01/12/202475,00032,820-9,0327,440124,292
Additions--20,636-60721,243
At 30/11/202575,00032,82020,6369,0328,047145,535
Depreciation
At 01/12/20242,3986,564-6,1375,28820,387
For the year5501,6415,1594346908,474
At 30/11/20252,9488,2055,1596,5715,97828,861
Net Book Amounts
At 30/11/202572,05224,61515,4772,4612,069116,674
At 30/11/202472,60226,256-2,8952,152103,905
4. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors27,59825,413
Amounts due from jigsaw homes Ltd28,35010,000
55,94835,413
Fraud Advisory Services Ltd
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
UK corporation tax15,5499,224
VAT2,8577,286
Salaries and wages control76-
Directors current account9,5869,382
Bounce back loan < 1 year4,0004,000
Bank loans (secured) < 1 year5,2625,262
Business recovery loan6,0006,000
Hire purchase3,814-
Trade creditors516357
Accruals1,6501,650
49,31043,161
6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20252024
££
Bounce back loans > 1 year17,85522,298
Bank loans (secured) > 1 year42,24045,280
Business recovery loan >1 year7,91413,860
Hire purchase >1 year18,040-
86,04981,438
7. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation3,50956
3,50956
8. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
1 Ordinary shares of £1 each11
11
Fraud Advisory Services Ltd
9. CONTROLLING PARTY
The company was controlled by the director during the year by virtue of her owning 100% of the company's issued ordinary share capital.