REGISTERED NUMBER: 10636303 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

FIS GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M J Faers

Miss K M Dowson

REGISTERED OFFICE:

Unit 10 Brunel Business Court

Eastern Way

Bury St Edmunds

Suffolk

IP32 7AJ

REGISTERED NUMBER:

10636303 (England and Wales)

ACCOUNTANTS:

Twinn Accountants Limited

Suite 4, East Barton Barns

East Barton Road

Great Barton

Bury St. Edmunds

Suffolk

IP31 2QY

FIXED ASSETS

Software

4

4,597

-

Tangible assets

5

83,177

80,269

Investments

6

-

1,008,879

87,774

1,089,148

CURRENT ASSETS

Stocks

7

-

30,575

Debtors

8

1,094,696

5,234,291

Cash at bank and in hand

2,181,485

1,077,647

3,276,181

6,342,513

CREDITORS

Amounts falling due within one year

9

1,370,848

2,980,843

NET CURRENT ASSETS

1,905,333

3,361,670

TOTAL ASSETS LESS CURRENT LIABILITIES

1,993,107

4,450,818

CREDITORS

Amounts falling due after more than one year

10

(226,220

)

(289,238

)

PROVISIONS FOR LIABILITIES

(8,215

)

-

NET ASSETS

1,758,672

4,161,580

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,758,572

4,161,480

1,758,672

4,161,580

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

Mr M J Faers - Director

1.	STATUTORY INFORMATION

FIS Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Software costs are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

10% on cost

Fixtures & fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment in value.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2024 - 2 ) .

4.

SOFTWARE

Other

intangible

assets

£

COST

Additions

4,675

At 31 December 2025

4,675

AMORTISATION

Charge for year

78

At 31 December 2025

78

NET BOOK VALUE

At 31 December 2025

4,597

5.	TANGIBLE FIXED ASSETS

Long

Fixtures

Motor

Computer

leasehold

& fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

11,208

5,736

76,046

-

92,990

Additions

1,576

10,056

-

20,956

32,588

At 31 December 2025

12,784

15,792

76,046

20,956

125,578

DEPRECIATION

At 1 January 2025

-

-

12,721

-

12,721

Charge for year

4,622

2,070

18,258

4,730

29,680

At 31 December 2025

4,622

2,070

30,979

4,730

42,401

NET BOOK VALUE

At 31 December 2025

8,162

13,722

45,067

16,226

83,177

At 31 December 2024

11,208

5,736

63,325

-

80,269

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

1,008,879

Impairments

(1,008,879

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

1,008,879

7.

STOCKS

2025

2024

£

£

Stocks

-

30,575

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

864,744

1,873,704

Amounts owed by group undertakings

-

3,220,635

Other debtors

24,142

47,889

Prepayments and accrued income

205,810

92,063

1,094,696

5,234,291

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

62,725

56,826

Trade creditors

258,319

231,699

Corporation tax

215,196

109,700

Social security and other taxes

76,081

77,265

VAT

110,621

390,159

Other creditors

179,781

1,563,771

Directors' current accounts

15,695

-

Accruals and deferred income

452,430

551,423

1,370,848

2,980,843

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

67,699

61,794

Bank loans - 2-5 years

158,521

227,444

226,220

289,238

11.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

160,772

87,350

Between one and five years

594,370

332,000

In more than five years

266,000

349,000

1,021,142

768,350

12.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loan

288,945

346,064

The bank loan is repayable by installments with an interest rate of 3.03% above base rate and is secured by a fixed and floating charge of the company's assets.