Foamology Limited

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

Registered number: 11339423

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		126,569		115,933

			126,569		115,933
CURRENT ASSETS
Stocks	5	72,830		60,683
Debtors	6	28,778		26,776
Cash at bank and in hand		58,623		10,679

		160,231		98,138
Creditors: Amounts Falling Due Within One Year	7	(26,611 )		(33,439 )

NET CURRENT ASSETS (LIABILITIES)			133,620		64,699

TOTAL ASSETS LESS CURRENT LIABILITIES			260,189		180,632

Creditors: Amounts Falling Due After More Than One Year	8		(217,743 )		(102,741 )

NET ASSETS			42,446		77,891

CAPITAL AND RESERVES
Called up share capital	10		3,684		3,684
Share premium account			315,704		315,704
Profit and Loss Account			(276,942 )		(241,497 )

SHAREHOLDERS' FUNDS			42,446		77,891

Page 1

Page 2

Foamology Limited

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 N Lemmens

Director

04/08/2026

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

1. General Information

Foamology Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11339423 . The registered office is Unit 11 The Links Business Centre, Raynham Road, Bishop's Stortford, Essex, CM23 5NZ.

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. Going Concern Disclosure

The directors believe that the company is well-placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.4. 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:

Leasehold	Over period of lease
Plant & Machinery	20% reducing balance
Fixtures & Fittings	20% straight line
Computer Equipment	33% straight line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Financial Instruments

The company only enters into basic financial statement transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

Page 3

Page 4

Foamology Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 June 2025	56,579	198,592	4,781	2,255	262,207
Additions	8,709	22,808	5,558	690	37,765

As at 31 May 2026	65,288	221,400	10,339	2,945	299,972

Depreciation
As at 1 June 2025	23,258	118,790	2,407	1,819	146,274
Provided during the period	6,336	18,899	1,383	511	27,129

As at 31 May 2026	29,594	137,689	3,790	2,330	173,403

Net Book Value
As at 31 May 2026	35,694	83,711	6,549	615	126,569

As at 1 June 2025	33,321	79,802	2,374	436	115,933

5. Stocks

	2026	2025
	£	£
Stock	72,830	60,683

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	3,592	1,585
Other debtors	25,186	25,191

	28,778	26,776

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	1,801	-
Bank & other loans	15,402	9,021
Other creditors	1,466	14,011
Taxation and social security	7,942	10,407

	26,611	33,439

Page 4

Page 5

Foamology Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	5,504	-
Other loans	88,117	7,506
Other creditors	124,122	95,235

	217,743	102,741

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	1,801	-
Later than one year and not later than five years	5,504	-

	7,305	-

	7,305	-

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	3,684	3,684

11. Related Party Transactions

Included in other creditors is an amount owed to Mr N Lemmens, for which no interest is charged and there is no fixed date for repayment. At the balance sheet date the amount due to Mr N Lemmens was £96,048 (2025 - £64,862).

Page 5