Registered number: 11709405
UNAUDITED
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2025
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF FISARU LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2025
FOR THE YEAR ENDED 31 DECEMBER 2025
Chartered Accountants
2nd Floor Heathmans House
19 Heathmans Road
SW6 4TJ
Page 1
BALANCE SHEET
AS AT 31 DECEMBER 2025
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 October 2026 .
The notes on pages 3 to 5 form part of these financial statements.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Fisaru Limited is a private company, limited by shares, registered in England and Wales. The Company's registered number is 11709405 and its registered address is 2nd Floor Heathmans House, 19 Heathmans Road, London, SW6 4TJ.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
The following principal accounting policies have been applied:
Investment property is initially measured at cost and is subsequently remeasured to fair value at the end of each reporting period by the Directors. Fair value is determined using market-based evidence, by reference to current prices in an active market for similar properties in the same location and condition. Any gains or losses are recorded in the Income Statement.
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.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Deferred tax is recognised in respect of all timing differences that have originated but not reserved 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.
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.
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Page 4
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
These accounts have been prepared on the going concern basis, on the understanding that the directors
will continue to financially support the Company for the forseeable future.
will continue to financially support the Company for the forseeable future.
Included within the year end other creditors balance is an amount due from the Company to Mr Skinner of £135,644 (2024: £53,326). Throughout the year, total withdrawal of funds amounted to £Nil (2024: £Nil), with total deposits of £82,318 (2024: £1,607). The outstanding balance is unsecured, repayable on demand and not subject to interest.
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