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Logo On Report
Registered Number: 13448776
England and Wales

 

 

 

F.INSTITUUT LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

F.Instituut Limited
Contents Page
For the year ended 31 December 2025
Directors D Wilder
Finmar Bv
The Financial Architects Bv
Registered Number 13448776
Registered Office St John's Innovation Centre
Cowley Road
Cambridge
CB4 0WS
Accountants Coulman Scott LLP
Regus
2 Falcon Gate, Shire Park
Welwyn Garden City
Hertfordshire
AL7 1TW
1
Report to the directors on the preparation of the unaudited statutory accounts of F.Instituut Limited for the year ended 31 December 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of F.Instituut Limited for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/.

This report is made solely to the Board of Directors of F.Instituut Limited, as a body, in accordance with the terms of our engagement letter dated 02 August 2023. Our work has been undertaken solely to prepare for your approval the accounts of F.Instituut Limited and state those matters that we have agreed to state to the Board of Directors of F.Instituut Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than F.Instituut Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that F.Instituut Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of F.Instituut Limited. You consider that F.Instituut Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of F.Instituut Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 December 2025.



....................................................
Coulman Scott LLP
Regus
2 Falcon Gate, Shire Park
Welwyn Garden City
Hertfordshire
AL7 1TW
20 August 2026
2
 
 		 Notes
 		 31/12/2025
£		   31/12/2024
£
Fixed assets      
Tangible fixed assets 3 985    1,365 
985    1,365 
Current assets      
Debtors 4 44,118    44,601 
Cash at bank and in hand 6,133    4,818 
50,251    49,419 
Creditors: amount falling due within one year 5 (9,037)   (17,607)
Net current assets 41,214    31,812 
 
Total assets less current liabilities 42,199    33,177 
Net assets 42,199    33,177 
 

Capital and reserves 		     
Called up share capital 6 1    1 
Profit and loss account 42,198    33,176 
Shareholders' funds 42,199    33,177 
 


For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 20 August 2026 and were signed on its behalf by:


-------------------------------
D Wilder
Director
3
General Information
F.Instituut Limited is a private company, limited by shares, registered in England and Wales, registration number 13448776, registration address St John's Innovation Centre, Cowley Road, Cambridge, CB4 0WS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover is measured at the fair value of the consideration received or receivable for services supplied net of discounts and Value Added Tax.
Current Tax
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 20% Straight Line
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Defined Contribution Pension Plan
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairmentloss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. 
2.

Average number of employees

Average number of employees during the year was 4 (2024 : 3).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 January 2025 1,903    1,903 
Additions -    - 
Disposals -    - 
At 31 December 2025 1,903    1,903 
Depreciation
At 01 January 2025 538    538 
Charge for year 380    380 
On disposals -    - 
At 31 December 2025 918    918 
Net book values
Closing balance as at 31 December 2025 985    985 
Opening balance as at 01 January 2025 1,365    1,365 


4.

Debtors: amounts falling due within one year

31/12/2025
£		   31/12/2024
£
Trade Debtors 0    3,696 
Other Debtors 44,118    40,905 
44,118    44,601 

5.

Creditors: amount falling due within one year

31/12/2025
£		   31/12/2024
£
Trade Creditors 2,085    9,957 
Corporation Tax 2,258    3,954 
PAYE & Social Security 3,193    2,340 
Other Creditors 1,501    1,356 
9,037    17,607 

6.

Share Capital

Allotted, called up and fully paid
31/12/2025
£		   31/12/2024
£
1 Ordinary share of £1.00 each 1    1 
1    1 

4