REGISTERED NUMBER: 08351531 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

FIO DOMUS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S D Rhymes

REGISTERED OFFICE:

27 Dunstone Park Road

Paignton

Devon

TQ3 3NF

REGISTERED NUMBER:

08351531 (England and Wales)

ACCOUNTANTS:

Marsland Nash Associates

Chartered Tax Advisers, Accountants

and Business Consultants

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

BANKERS:

Lloyds Bank Plc

41 Courtenay Street

Newton Abbot

Devon

TQ12 2EA

FIXED ASSETS

Tangible assets

4

18,068

21,937

CURRENT ASSETS

Stocks

5

-

254,326

Debtors

6

1,976

618

Cash at bank

138,188

6,348

140,164

261,292

CREDITORS

Amounts falling due within one year

7

63,270

224,249

NET CURRENT ASSETS

76,894

37,043

TOTAL ASSETS LESS CURRENT LIABILITIES

94,962

58,980

CREDITORS

Amounts falling due after more than one year

8

(16,023

)

(21,171

)

PROVISIONS FOR LIABILITIES

(3,433

)

(4,168

)

NET ASSETS

75,506

33,641

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

75,505

33,640

SHAREHOLDERS' FUNDS

75,506

33,641

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 October 2026 and were signed by:

Mr S D Rhymes - Director

1.	STATUTORY INFORMATION

Fio Domus 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 the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

4,364

44,000

5,694

54,058

Additions

1,762

-

1,000

2,762

At 31 January 2026

6,126

44,000

6,694

56,820

DEPRECIATION

At 1 February 2025

2,259

25,438

4,424

32,121

Charge for year

773

4,641

1,217

6,631

At 31 January 2026

3,032

30,079

5,641

38,752

NET BOOK VALUE

At 31 January 2026

3,094

13,921

1,053

18,068

At 31 January 2025

2,105

18,562

1,270

21,937

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 February 2025

and 31 January 2026

44,000

DEPRECIATION

At 1 February 2025

25,438

Charge for year

4,641

At 31 January 2026

30,079

NET BOOK VALUE

At 31 January 2026

13,921

At 31 January 2025

18,562

5.

STOCKS

2026

2025

£

£

Stocks

-

254,326

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

VAT

1,111

-

Prepayments

865

618

1,976

618

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

5,148

5,148

Tax

1,732

-

VAT

-

331

Directors' current accounts

54,360

211,070

Accrued expenses

2,030

7,700

63,270

224,249

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

16,023

21,171

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2026

2025

£

£

Mr S D Rhymes

Balance outstanding at start of year

(211,070

)

57,610

Amounts advanced

166,010

4,372

Amounts repaid

(9,300

)

(273,052

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(54,360

)

(211,070

)

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £4,500 were paid to the director .

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr S D Rhymes.