Company Registration No. 09664343 (England and Wales)
F&I Online Ltd
Unaudited accounts
for the year ended 31 December 2025
F&I Online Ltd
Unaudited accounts
Contents
F&I Online Ltd
Company Information
for the year ended 31 December 2025
Company Number
09664343 (England and Wales)
Registered Office
Lumiere House
Elstree Way
Borehamwood
WD6 1JH
England
Accountants
Ratnam Accountants
203 Kilburn High Road
London
NW6 7HY
F&I Online Ltd
Statement of financial position
as at 31 December 2025
Tangible assets
39,218
41,358
Cash at bank and in hand
677,685
727,986
Creditors: amounts falling due within one year
(912,965)
(1,110,414)
Net current assets
267,312
112,485
Net assets
306,530
153,843
Called up share capital
200,000
200,000
Share premium
40,000
40,000
Profit and loss account
66,530
(86,157)
Shareholders' funds
306,530
153,843
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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 September 2026 and were signed on its behalf by
Roman Danaev
Director
Company Registration No. 09664343
F&I Online Ltd
Notes to the Accounts
for the year ended 31 December 2025
F&I Online Ltd is a private company, limited by shares, registered in England and Wales, registration number 09664343. The registered office is Lumiere House, Elstree Way, Borehamwood, WD6 1JH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the year ended 31 December 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2024.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% Straight Line Method
Fixtures & fittings
25% Written Down Value Method
Computer equipment
25% Straight Line Method
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
10,154
40,386
84,722
135,262
Additions
-
700
15,732
16,432
At 31 December 2025
10,154
41,086
100,454
151,694
At 1 January 2025
3,034
24,392
66,478
93,904
Charge for the year
1,015
4,100
13,457
18,572
At 31 December 2025
4,049
28,492
79,935
112,476
At 31 December 2025
6,105
12,594
20,519
39,218
At 31 December 2024
7,120
15,994
18,244
41,358
F&I Online Ltd
Notes to the Accounts
for the year ended 31 December 2025
Amounts falling due within one year
Amounts due from group undertakings etc.
3,427
-
Accrued income and prepayments
315,665
327,483
Other debtors
183,500
167,430
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Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
-
61,490
Trade creditors
101,515
122,121
Taxes and social security
74,627
133,101
Other creditors
699,938
749,545
Loans from directors
292
292
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Transactions with related parties
The total loan advanced to Roman Danaev, the director of the company, as of the year-end date amounts to £64,000 (2024: £62,000). This loan is repayable on demand and is subject to interest at 3% per annum. The loan remains outstanding as at the balance sheet date.
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Average number of employees
During the year the average number of employees was 37 (2024: 35).