REGISTERED NUMBER: 13535480 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2026

for

FASE Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Moffatt

REGISTERED OFFICE:

Eckersley Mill 1

Swan Meadow Road

Wigan

WN3 5BE

REGISTERED NUMBER:

13535480 (England and Wales)

ACCOUNTANTS:

M J Miller & Co. Ltd

Chartered Certified Accountants

Wigan Investment Centre

Waterside Drive

Wigan

Lancashire

WN3 5BA

FIXED ASSETS

Tangible assets

4

26,775

3,049

CURRENT ASSETS

Stocks

400,849

161,783

Debtors

5

843,613

740,608

Cash at bank

30,492

95,114

1,274,954

997,505

CREDITORS

Amounts falling due within one year

6

984,408

931,105

NET CURRENT ASSETS

290,546

66,400

TOTAL ASSETS LESS CURRENT LIABILITIES

317,321

69,449

CREDITORS

Amounts falling due after more than one year

7

(90,466

)

(66,703

)

PROVISIONS FOR LIABILITIES

(6,694

)

(579

)

NET ASSETS

220,161

2,167

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

220,061

2,067

220,161

2,167

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 25 September 2026 and were signed by:

S Moffatt - Director

1.	STATUTORY INFORMATION

FASE Group Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2025

9,379

Additions

32,651

At 31 July 2026

42,030

DEPRECIATION

At 1 August 2025

6,330

Charge for year

8,925

At 31 July 2026

15,255

NET BOOK VALUE

At 31 July 2026

26,775

At 31 July 2025

3,049

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Trade debtors

498,316

382,705

Other debtors

345,297

357,903

843,613

740,608

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Trade creditors

391,148

216,804

Taxation and social security

437,939

598,558

Other creditors

155,321

115,743

984,408

931,105

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.26

31.7.25

£

£

Other creditors

90,466

66,703

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2026 and 31 July 2025:

31.7.26

31.7.25

£

£

S Moffatt

Balance outstanding at start of year

238,448

9,532

Amounts advanced

92,426

238,448

Amounts repaid

-

(9,532

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

330,874

238,448