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Fitzroy Computer Systems Limited

Registered Number
01068039
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

Fitzroy Computer Systems Limited
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | S Beacock
| I Brown
| J D Brown
| J A Brown

Company Secretary | J A Brown

Registered Address | 152 Broadway
| Southbourne
| Bournemouth
| BH6 4EL

Registered Number | 01068039 (England and Wales)

Fitzroy Computer Systems Limited
Statement of Financial Position
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 420,000 |  |  |  | 407,000
Investments | 5 |  |  | 200,000 |  |  |  | 251,000
|  |  |  | 620,000 |  |  |  | 658,000
Current assets |  |  |  |  |  |  |  |
Debtors |  | 11,722 |  |  |  | 14,255 |  |
Cash at bank and on hand |  | 482,884 |  |  |  | 555,495 |  |
|  | 494,606 |  |  |  | 569,750 |  |
Creditors amounts falling due within one year | 6 | (8,232) |  |  |  | (10,603) |  |
Net current assets (liabilities) |  |  |  | 486,374 |  |  |  | 559,147
Total assets less current liabilities |  |  |  | 1,106,374 |  |  |  | 1,217,147
Provisions for liabilities | 7 |  |  | (41,595) |  |  |  | (38,345)
Net assets |  |  |  | 1,064,779 |  |  |  | 1,178,802
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Other reserves |  |  |  | 124,783 |  |  |  | 115,033
Profit and loss account |  |  |  | 939,896 |  |  |  | 1,063,669
Shareholders' funds | 8 |  |  | 1,064,779 |  |  |  | 1,178,802

- 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 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 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 Board of Directors on 12 August 2026, and are signed on its behalf by:
J A Brown Director Registered Company No. 01068039

Fitzroy Computer Systems Limited
Notes to the Financial Statements
for the year ended 31 December 2025

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.

| 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.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or 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 and less any accumulated impairment losses. 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:

| Impairment of non-financial assets policy
--- | ---
| Assets which are not carried at fair value are reviewed for evidence of impairment at each reporting date. Where the asset is showing indicators of impairment, the recoverable amount of the asset, is estimated and then compared to the carrying value in the financial statements. Where the carrying amount is in excess of recoverable amount, an impairment loss is recognised in profit or loss.

| Investments
--- | ---
| Bonds have been acquired by the company for long term interest income. They are not and there is no intention for regular trading on the open market. Bonds are initially recorded at cost and are only re-valued upwards where there is an expectation in the short term (1-2 years) of there being a profit, or downwards if the market value at year end is lower than cost (in which case the loss recognised is limited to the base cost of the bond). A profit would only expect to be recognised on a sale of a bond, before its maturity date. A loss would only be recognised where there is a known loss on future sale of the bond or a loss where market value is less than base cost.

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

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 407,000 |  | 407,000
| Revaluations | 13,000 |  | 13,000
| At 31 December 25 | 420,000 |  | 420,000
| Net book value
| At 31 December 25 | 420,000 |  | 420,000
| At 31 December 24 | 407,000 |  | 407,000

5. | Fixed asset investments
--- | ---

|  | Other investments1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 251,000 |  | 251,000
| Disposals | (51,000) |  | (51,000)
| At 31 December 25 | 200,000 |  | 200,000
| Net book value
| At 31 December 25 | 200,000 |  | 200,000
| At 31 December 24 | 251,000 |  | 251,000

| Notes
--- | ---
| 1Other investments other than loans

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 6,152 |  | 8,570
| Accrued liabilities and deferred income | 2,080 |  | 2,033
| Total | 8,232 |  | 10,603

7. | Provisions for liabilities
--- | ---
| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 41,595 |  | 38,345
| Total | 41,595 |  | 38,345

8. | Fair value reserve
--- | ---

|  | £
| Fair value reserve at 01 January 25 | 115,033
| Transferred in period | 9,750
| At 31 December 25 | 124,783