REGISTERED NUMBER: 07526608 (England and Wales)

Financial Statements

for the Year Ended 28 February 2026

for

Billy Fountain Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

B Fountain

REGISTERED OFFICE:

St Mary’S Court

The Broadway

Old Amersham

Bucks

HP7 0UT

REGISTERED NUMBER:

07526608 (England and Wales)

Fixed assets

Tangible assets

3

35

35

Current assets

Debtors

4

9,199

9,199

Creditors

Amounts falling due within one year

5

(4,026

)

(4,026

)

Net current assets

5,173

5,173

Total assets less current liabilities

5,208

5,208

Capital and reserves

Called up share capital

1

1

Retained earnings

5,207

5,207

Shareholders' funds

5,208

5,208

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 13 October 2026 and were signed by:

B Fountain - Director

1.	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.

TANGIBLE FIXED ASSETS

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

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

3.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 March 2025

and 28 February 2026

2,000

DEPRECIATION

At 1 March 2025

and 28 February 2026

1,965

NET BOOK VALUE

At 28 February 2026

35

At 28 February 2025

35

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

(1,040

)

(1,040

)

Tax

10,239

10,239

9,199

9,199

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

2

2

Trade creditors

1,020

1,020

Other creditors

1,056

1,056

Directors' current accounts

1,828

1,828

Accrued expenses

120

120

4,026

4,026