Fountain Trading Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05848602

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		43,424		32,898
Investments	5		156		155

			43,580		33,053
CURRENT ASSETS
Debtors	6	70,817		48,270
Cash at bank and in hand		19,572		1,579

		90,389		49,849
Creditors: Amounts Falling Due Within One Year	7	(83,850 )		(58,943 )

NET CURRENT ASSETS (LIABILITIES)			6,539		(9,094 )

TOTAL ASSETS LESS CURRENT LIABILITIES			50,119		23,959

PROVISIONS FOR LIABILITIES
Deferred Taxation			(10,856 )		(8,225 )

NET ASSETS			39,263		15,734

CAPITAL AND RESERVES
Called up share capital	9		111		111
Profit and Loss Account			39,152		15,623

SHAREHOLDERS' FUNDS			39,263		15,734

Page 1

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Fountain Trading Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Simon Wright

Director

16/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Fountain Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05848602 . The registered office is 11 Ashburnham Gardens, Upminster, Essex, RM14 1XA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	Straight line over 10 years
Computer Equipment	20% on cost

2.4. Taxation

Current tax is recognised based on the taxable profit for the period using tax rates enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of timing differences between the accounting and taxable treatment of income and expenditure, using tax rates expected to apply when the timing differences reverse. Deferred tax assets are recognised only where it is probable that sufficient future taxable profits will be available to utilise them.

Current and deferred tax are recognised in profit or loss unless they relate to items recognised in other comprehensive income or directly in equity, in which case the related tax is recognised in the same statement.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.6. Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

2.7. Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The

Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party

transactions with wholly owned subsidiaries within the group.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 2)

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Fountain Trading Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	31,460	3,565	35,025
Additions	11,271	6,237	17,508

As at 31 December 2025	42,731	9,802	52,533

Depreciation
As at 1 January 2025	524	1,603	2,127
Provided during the period	5,401	1,581	6,982

As at 31 December 2025	5,925	3,184	9,109

Net Book Value
As at 31 December 2025	36,806	6,618	43,424

As at 1 January 2025	30,936	1,962	32,898

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 January 2025	155
Additions	1

As at 31 December 2025	156

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	156

As at 1 January 2025	155

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	8,396	3,600
Other debtors	62,421	44,670

	70,817	48,270

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Fountain Trading Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	36	8,373
Other creditors	81,760	50,570
Taxation and social security	2,054	-

	83,850	58,943

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 January 2025	8,225	8,225
Deferred taxation	2,631	2,631

Balance at 31 December 2025	10,856	10,856

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
110 Ordinary Shares of £ 1.00 each	110	110

Preference Shares

	2025	2024
Allotted, called up and fully paid	£	£
1 Preference Shares of £ 1.00 each	1	1

10. Directors Advances, Credits and Guarantees

Included within other creditors due after one year is an amount of £80,130 (2024 - £48,940) due to the

directors.

The above loan is unsecured, interest free and repayable on demand.

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