Fuseland Mechanical Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08978367 (England and Wales)

Unaudited Financial Statements

for the Period 1st August 2024 to 31st January 2026

for

Fuseland Mechanical Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

N M Fletcher

D L Fussell

REGISTERED OFFICE:

4 Dragon Court

Crofts End Road

St George

Bristol

BS5 7XX

REGISTERED NUMBER:

08978367 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

136

765

CURRENT ASSETS

Stocks

89,422

28,456

Debtors

5

166,132

397,109

Cash at bank and in hand

11,551

41,351

267,105

466,916

CREDITORS

Amounts falling due within one year

6

176,512

327,088

NET CURRENT ASSETS

90,593

139,828

TOTAL ASSETS LESS CURRENT LIABILITIES

90,729

140,593

PROVISIONS FOR LIABILITIES

26

146

NET ASSETS

90,703

140,447

CAPITAL AND RESERVES

Called up share capital

10

100

Retained earnings

90,603

140,347

SHAREHOLDERS' FUNDS

90,703

140,447

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 28th October 2026 and were signed on its behalf by:

N M Fletcher - Director

1.	STATUTORY INFORMATION

Fuseland Mechanical Services Limited 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.

The financial statements are presented in sterling (£), which is the functional currency of the company.

Critical accounting judgements and key sources of estimation uncertainty

The directors consider that there are no critical judgements or key sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Revenue from construction contracts is recognised over time by reference to the stage of completion of the contract activity at the balance sheet date, when the outcome can be estimated reliably.

All turnover is derived from customers based in the United Kingdom.

Tangible fixed assets

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

Computer equipment

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st August 2024

and 31st January 2026

2,607

DEPRECIATION

At 1st August 2024

1,842

Charge for period

629

At 31st January 2026

2,471

NET BOOK VALUE

At 31st January 2026

136

At 31st July 2024

765

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.7.24

£

Trade debtors

156,444

83,215

Amounts owed by group undertakings

-

253,740

Other debtors

-

500

Tax

-

26,461

VAT

4,728

20,810

Prepayments

4,960

12,383

166,132

397,109

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.7.24

£

Trade creditors

149,702

302,761

Amounts owed to group undertakings

1,500

-

Tax

-

576

Social security and other taxes

5,088

3,957

Other creditors

307

44

Directors' current accounts

16,500

Accrued expenses

3,415

3,250

176,512

327,088

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.1.26

31.7.24

£

Within one year

9,542

16,513

Between one and five years

1,203

20,378

10,745

36,891

8.	SECURED DEBTS

The Company had no secured liabilities at the balance sheet date.

9.	FINANCIAL INSTRUMENTS

The Company has elected to apply the provisions of Section 11 'Basic Financial Instruments'.

Financial instruments are recognised in the Company's balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method, less any impairment.

Basic financial liabilities

Short-term creditors are measured at transaction price. Other financial liabilities, including bank loans and other loans, are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.7.24

value:

£

100

Ordinary

1

100

11.	CONTINGENT LIABILITIES

The Company had no contingent liabilities at the balance sheet date.

12.	RELATED PARTY DISCLOSURES

At the balance sheet date, the Company owed £15,500 (2024: £16,500) to directors. The balance is unsecured, interest-free and repayable on demand.

At the balance sheet date, the Company owed £1,500 to Fuseland Property Services Ltd (2024: £253,740 owed from Fuseland Mechanical Services Ltd). This Company is under common control. The balance is unsecured, interest-free and repayable on demand.

13.	POST BALANCE SHEET EVENTS

There have been no events after the balance sheet date affecting the Company since the financial period.

14.	CASH & CASH EQUIVALENTS

Cash comprises cash in hand and demand deposits. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value.

Cash and cash equivalents consist solely of balances held in the Company's bank current account. The Company does not hold any short-term investments and does not operate an overdraft facility.

15.	GOING CONCERN

The financial statements have been prepared on a going concern basis. The directors have considered the Company's financial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.