1 July 2025 false No description of principal activity Taxfiler 2024.6 10813663 business:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 10813663 2025-06-30 10813663 2025-07-01 2026-06-30 10813663 business:AuditExemptWithAccountantsReport 2025-07-01 2026-06-30 10813663 business:FilletedAccounts 2025-07-01 2026-06-30 10813663 2026-06-30 10813663 2025-06-30 10813663 core:WithinOneYear 2026-06-30 10813663 core:WithinOneYear 2025-06-30 10813663 core:AfterOneYear 2026-06-30 10813663 core:AfterOneYear 2025-06-30 10813663 core:ShareCapital core:PreviouslyStatedAmount 2026-06-30 10813663 core:ShareCapital core:PreviouslyStatedAmount 2025-06-30 10813663 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-06-30 10813663 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-06-30 10813663 core:PreviouslyStatedAmount 2026-06-30 10813663 core:PreviouslyStatedAmount 2025-06-30 10813663 business:SmallEntities 2025-07-01 2026-06-30 10813663 business:Director1 2025-07-01 2026-06-30 10813663 countries:EnglandWales 2025-07-01 2026-06-30 10813663 business:RegisteredOffice 2025-07-01 2026-06-30 10813663 core:MotorVehicles 2025-07-01 2026-06-30 10813663 core:MotorVehicles 2025-06-30 10813663 core:FurnitureFittings 2025-06-30 10813663 core:ComputerEquipment 2025-06-30 10813663 core:FurnitureFittings 2025-07-01 2026-06-30 10813663 core:ComputerEquipment 2025-07-01 2026-06-30 10813663 core:MotorVehicles 2026-06-30 10813663 core:FurnitureFittings 2026-06-30 10813663 core:ComputerEquipment 2026-06-30 10813663 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure
Fma Universal Ltd Statement of financial position as at 30 June 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
27,738
24,405
Current assets
Debtors
5
-
407
Cash at bank and in hand
410
60
410
467
Creditors: amounts falling due within one year
6
(47,058)
(5,702)
Net current liabilities
(46,648)
(5,235)
Total assets less current liabilities
(18,910)
19,170
Creditors: amounts falling due after more than one year
7
(11,000)
(11,000)
Net (liabilities)/assets
(29,910)
8,170
Capital and reserves
Called up share capital
2
2
Profit and loss account
(29,912)
8,168
Shareholders' funds
(29,910)
8,170
For the year ending 30 June 2026 the company was entitled to exemption from audit 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 her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 August 2026 and were signed on its behalf by
Felistus Ahmed Director Company Registration No. 10813663
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Fma Universal Ltd Notes to the Accounts for the year ended 30 June 2026
1
Statutory information
Fma Universal Ltd is a private company, limited by shares, registered in England and Wales, registration number 10813663. The registered office is 33 Walton Green, Walton-le-Dale, Preston, Lancashire, PR5 4JL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
Reducing Balance Over 5 Years
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 July 2025
6,605
15,000
2,800
24,405
Additions
-
3,333
-
3,333
At 30 June 2026
6,605
18,333
2,800
27,738
Depreciation
At 30 June 2026
-
-
-
-
Net book value
At 30 June 2026
6,605
18,333
2,800
27,738
At 30 June 2025
6,605
15,000
2,800
24,405
5
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
-
407
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Fma Universal Ltd Notes to the Accounts for the year ended 30 June 2026
6
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
6,709
-
Loans from directors
39,749
5,102
Accruals
600
600
47,058
5,702
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
11,000
11,000
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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