Fozziwig Limited 28/02/2026 iXBRL

Company registration number: 13886988

Fozziwig Limited

Unaudited filleted financial statements

28 February 2026

Fozziwig Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Fozziwig Limited

Directors and other information


	Directors	Jane Bentall
		Michael Bentall
		Lucy Bentall
		Casper Bentall


	Company number	13886988


	Registered office	6 Selwyn Gardens
		Cambridge
		CB3 9AX


	Accountants	Hicks and Company
		Chartered Accountants
		Vaughan Chambers
		Vaughan Road
		Harpenden
		Hertfordshire
		AL5 4EE

Fozziwig Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Fozziwig Limited

Year ended 28 February 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Fozziwig Limited for the year ended 28 February 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Fozziwig Limited, as a body, in accordance with the terms of our engagement letter dated 14 June 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Fozziwig Limited and state those matters that we have agreed to state to the board of directors of Fozziwig Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fozziwig Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Fozziwig Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Fozziwig Limited. You consider that Fozziwig Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Fozziwig Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hicks and Company

Chartered Accountants

Vaughan Chambers

Vaughan Road

Harpenden

Hertfordshire

AL5 4EE

15 October 2026

Fozziwig Limited

Statement of financial position

28 February 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Investments	4	1,517,345		1,353,163
		_________		_________
			1,517,345		1,353,163

Current assets
Investments	5	750,000		850,000
Cash at bank and in hand		119,700		10,446
		_________		_________
		869,700		860,446
Creditors: amounts falling due
within one year	6	( 1,847,378)		( 1,877,350)
		_________		_________
Net current liabilities			( 977,678)		( 1,016,904)
			_________		_________
Total assets less current liabilities			539,667		336,259


Provisions for liabilities			( 79,300)		( 37,900)

			_________		_________
Net assets			460,367		298,359
			_________		_________

Capital and reserves
Called up share capital			100		100
Profit and loss account	7		460,267		298,259
			_________		_________
Shareholders funds			460,367		298,359
			_________		_________

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 15 October 2026 , and are signed on behalf of the board by:

Jane Bentall

Director

Company registration number: 13886988

Fozziwig Limited

Notes to the financial statements

Year ended 28 February 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Selwyn Gardens, Cambridge, CB3 9AX.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

4. Investments

	Other investments other than loans	Total
	£	£
Cost or valuation
At 1 March 2025	1,353,163	1,353,163
Revaluations	164,182	164,182
	_________	_________
At 28 February 2026	1,517,345	1,517,345
	_________	_________
Impairment
At 1 March 2025 and 28 February 2026	-	-
	_________	_________
Carrying amount
At 28 February 2026	1,517,345	1,517,345
	_________	_________
At 28 February 2025	1,353,163	1,353,163
	_________	_________

5. Investments

	2026	2025
	£	£
Other investments	750,000	850,000
	_________	_________

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	6,233	11,345
Other creditors	1,841,145	1,866,005
	_________	_________
	1,847,378	1,877,350
	_________	_________

7. Reserves

The profit and loss account reserve includes £237,845 of non-distributable reserves as a result of the fair value adjustment to the investments.

8. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Jane Bentall	( 1,862,821)	( 84)	25,000	( 1,837,905)
		_________	_________	_________	_________

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Jane Bentall	( 2,499,913)	-	637,092	( 1,862,821)
		_________	_________	_________	_________