1789143falseretail distribution of electrical goods2025-04-012026-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:CompanySecretary12025-04-012026-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-03-31http://www.companieshouse.gov.uk/cd:Director12025-04-012026-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2026-03-31http://www.companieshouse.gov.uk/cd:Director22025-04-012026-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-04-012026-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-04-012026-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-04-012026-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2026-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/2025-04-012026-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FRS1022025-04-012026-03-31http://www.companieshouse.gov.uk/2026-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2025-04-012026-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-04-012026-03-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 1789143
F.B.H. Marketing Limited
ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
Prepared By:
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN
F.B.H. Marketing Limited
ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
DIRECTORS
D G Fisher Snr
D G Fisher Jnr
SECRETARY
Mrs C A Fisher
REGISTERED OFFICE
5 Carlyle's Court
Fisher Street
Carlisle
CA3 8RY
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 1789143
BANKERS
Barclays Bank plc
ACCOUNTANTS
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN
F.B.H. Marketing Limited
ACCOUNTS
FOR THEYEARENDED31/03/2026
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
F.B.H. Marketing Limited
BALANCE SHEET AT 31/03/2026
20262025
Notes££
FIXED ASSETS
Tangible assets241,07629,679
CURRENT ASSETS
Stock171,817186,024
Debtors456,12554,821
Cash at bank and in hand211,928149,987
439,870390,832
CREDITORS: Amounts falling due within one year5199,277157,779
NET CURRENT ASSETS240,593233,053
TOTAL ASSETS LESS CURRENT LIABILITIES281,669262,732
CREDITORS: Amounts falling due after more than one year6-3,950
NET ASSETS281,669258,782
CAPITAL AND RESERVES
Called up share capital89090
Profit and loss account281,579258,692
SHAREHOLDERS' FUNDS281,669258,782
For the year ending 31/03/2026 the company was entitled to exemption 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 directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 01/10/2026 and signed on their behalf by
.............................
D G Fisher Snr
Director
F.B.H. Marketing Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fixtures, Fittings and Office Equipmentreducing balance 25%
Motor Vehiclesreducing balance 25%
1c. Stocks
Stock is valued at the lower of cost and estimated selling price less selling costs. Cost is based on a weighted average purchase price.
1d. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1f. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts. Turnover is recognised upon the despatch of goods.
F.B.H. Marketing Limited
1g. Leases
Assets held under hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of repayments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease. All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.
2. TANGIBLE FIXED ASSETS
LeaseholdFixtures
Property Improvements Fittings and Office EquipmentMotor VehiclesTotal
££££
Cost
At 01/04/202512,33282,41163,545158,288
Additions-3,56941,23344,802
Disposals--(35,045)(35,045)
At 31/03/202612,33285,98069,733168,045
Depreciation
At 01/04/202512,33179,17937,099128,609
Disposals--(15,332)(15,332)
For the year-1,70011,99213,692
At 31/03/202612,33180,87933,759126,969
Net Book Amounts
At 31/03/202615,10135,97441,076
At 31/03/202513,23226,44629,679
3. STOCK 20262025
££
Stock comprises:
Stock171,817186,024
171,817186,024
4. DEBTORS 20262025
££
Amounts falling due within one year
Trade debtors22,08713,562
Other debtors4,9369,669
Prepayments6,0832,577
Directors current account - DG Fisher (Snr)4,9369,669
Directors current account - DG Fisher (Jnr)18,08319,344
56,12554,821
F.B.H. Marketing Limited
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20262025
££
UK corporation tax24,8679,886
VAT30,34621,091
Other tax and social security3,1943,086
Bank loan3,94415,770
Trade creditors133,676104,846
Accruals3,2503,100
199,277157,779
6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20262025
££
Bank loans >1yr-3,950
-3,950
7. EMPLOYEES
20262025
No.No.
Average number of employees55
8. SHARE CAPITAL 20262025
££
Allotted, issued and fully paid:
90 Ordinary shares of £1 each9090
9090
9. RELATED PARTY TRANSACTIONS
During the year total salaries of £12,570 (2025 - £14,705) were paid to the directors.
During the year dividends of £70,000 (2025 - £40,000) were paid to directors and owners with a participating interest.
At the balance sheet date loans of £23,019 were owed by the directors (2025 - £29,013). The loans are unsecured, interest free and repayable on demand.
F.B.H. Marketing Limited
10. TRANSACTIONS WITH DIRECTORS
At 1st April 2025 loans totalling £29,013 were owed to the company by the directors which were repaid in full. During the year total net advances of £23,019 were made which remain outstanding at the balance sheet date.
The loans are unsecured, interest free and repayable on demand.
11. FINANCIAL COMMITMENTS
At the balance sheet date the company had outstanding commitments under operating leases of £45,000.
12. ADDITIONAL INFORMATION
The company is a private company, limited by shares and registered in England & Wales.
The company's registered number is 01789143.
The company's registered office is 5 Carlyle's Court, Fisher Street, Carlisle, CA3 8RN.