Filter-Mart Limited

Filter-Mart Limited
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Filter-Mart Limited Accountants' Report For the year ended 31 March 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Filter-Mart Limited for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Filter-Mart Limited for the year ended 31 March 2026 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 Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Filter-Mart Limited , as a body, in accordance with the terms of our engagement letter dated 24 September 2026. Our work has been undertaken solely to prepare for your approval the accounts of Filter-Mart Limited and state those matters that we have agreed to state to the Board of Directors of Filter-Mart Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Filter-Mart Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Filter-Mart 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 Filter-Mart Limited . You consider that Filter-Mart 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 Filter-Mart 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 March 2026. .................................................... Kendall Accountancy Services Limited 2 Exeter Street Cottingham Hull East Yorkshire HU16 4LU 24 September 2026 1

Filter-Mart Limited
Accountants' Report
For the year ended 31 March 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Filter-Mart Limited for the year ended 31 March 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Filter-Mart Limited for the year ended 31 March 2026 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 Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Filter-Mart Limited , as a body, in accordance with the terms of our engagement letter dated 24 September 2026. Our work has been undertaken solely to prepare for your approval the accounts of Filter-Mart Limited and state those matters that we have agreed to state to the Board of Directors of Filter-Mart Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Filter-Mart Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Filter-Mart 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 Filter-Mart Limited . You consider that Filter-Mart 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 Filter-Mart 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 March 2026.

....................................................
Kendall Accountancy Services Limited
2 Exeter Street
Cottingham
Hull
East Yorkshire
HU16 4LU
24 September 2026

1

Filter-Mart Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Current assets
Debtors		10,419	6,653
Cash at bank and in hand		1,233	1,262
		11,652	7,915
Creditors: amount falling due within one year		(11,467)	(7,846)
Net current assets		185	69

Total assets less current liabilities		185	69
Net assets		185	69

Capital and reserves
Called up share capital	3	1	1
Profit and loss account		184	68
Shareholders' funds		185	69

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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 accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 24 September 2026 and were signed on its behalf by:

-------------------------------
Neil Meyrick Martland
Director

2

Filter-Mart Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Filter-Mart Limited is a private company, limited by shares, registered in , registration number 08937946, registration address Unit 20 Melton Enterprise Park, Redcliff Road, North Ferriby, HU14 3RS.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
1 Class A share of £1.00 each	1		1
	1		1

4.

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)		Balance owed by/(owed to)
	2026 £	2025 £	2026 £	2025 £
Alexis Filters Limited	(7,508)	-	(10,145)	(6,145)
Filterstar Limited	-	-	4,789	590

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