F.O.T Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13105645 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

F.O.T LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M M Oundjian

REGISTERED OFFICE:

Unit 4

Cowley Road

Acton

London

W3 7XA

REGISTERED NUMBER:

13105645 (England and Wales)

ACCOUNTANTS:

Garo & Co UK LLP

Chartered Certified Accountants

27 Daventry Street

London

NW1 6TD

CURRENT ASSETS

Stocks

374,641

159,499

Debtors

4

353,576

353,792

Cash at bank

607,234

302,587

1,335,451

815,878

CREDITORS

Amounts falling due within one year

5

1,230,911

792,546

NET CURRENT ASSETS

104,540

23,332

TOTAL ASSETS LESS CURRENT

LIABILITIES

104,540

23,332

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

104,539

23,331

SHAREHOLDERS' FUNDS

104,540

23,332

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 director acknowledges his 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 director and authorised for issue on 9 September 2026 and were signed by:

M M Oundjian - Director

1.	STATUTORY INFORMATION

F.O.T 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Going concern

The director has continued to assess the company's trading results at the time of signing the financial statements and confirms that it has adequate resources available to meet its liabilities as they fall due. The director has also confirmed that, should the company need funds to meet its day to day working capital requirements, he will personally make available such funds to the company as and when the need arises and it is his intention to continue doing so for a period no less than 12 months from the date of signing these financial statements.

Having taken the above into account, the director believes that the financial statements have been prepared appropriately on the going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

3

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

319,262

324,175

Other debtors

445

-

VAT

31,560

29,617

Prepayments and accrued income

2,309

-

353,576

353,792

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

783,140

542,554

Corporation tax

28,000

6,000

Social security and other taxes

2,048

2,507

Other creditors

151,490

462

Pensions

167

Directors' current accounts

261,471

228,484

Accruals and deferred income

4,595

12,372

1,230,911

792,546

6.	RELATED PARTY DISCLOSURES

The company was charged establishment costs, amounting to £27,929 (2024: £11,753) by Ringback Limited, a company which owns the premises and in which Mr M M Oundjian has a participating interest.

At 31 December 2025 the amount due by the company and included in creditors was £18,127 (2023: £11,753).