Registration number: 09335733

FLT Group Ltd

Contents

Accountants' Report	1
Abridged Balance Sheet	2
Notes to the Unaudited Abridged Financial Statements	3 to 6

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
FLT Group Ltd
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of FLT Group Ltd for the year ended 31 March 2026 as set out on pages 2 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of FLT Group Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of FLT Group Ltd and state those matters that we have agreed to state to the Board of Directors of FLT Group Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than FLT Group Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that FLT Group Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of FLT Group Ltd. You consider that FLT Group Ltd 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 accounts of FLT Group Ltd. 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 accounts.

......................................

Jay & Jay Partnership Limited
Chartered Certified Accountants
2 Chesterfield Buildings
Westbourne Place
Clifton Bristol
BS8 1RU

29 October 2026

FLT Group Ltd

(Registration number: 09335733)
Abridged Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	484,618	554,589
Current assets
Stocks		9,107	5,000
Debtors		292,909	194,424
Cash at bank and in hand		173,188	178,351
		475,204	377,775
Creditors: Amounts falling due within one year		174,652	172,667
Net current assets		300,552	205,108
Total assets less current liabilities		785,170	759,697
Provisions for liabilities		120,782	113,126
Net assets		664,388	646,571
Capital and reserves
Called up share capital		1	1
Retained earnings		664,387	646,570
Shareholders' funds		664,388	646,571

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 29 October 2026
 

......................................... Mr G E R Mason Director

FLT Group Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Unit E
Chapel Hill Business Park
Chapel Hill
Newport
Gloucestershire
GL13 9PZ

These financial statements were authorised for issue by the director on 29 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

FLT Group Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & machinery	15% reducing balance
Motor vehicles	20% reducing balance
Equipment	20% reducing balance
Hire equipment	15% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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 abridged 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 as a finance cost in profit or loss in the period it arises.

FLT Group Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contact that evidences a residual interest in the assets of the company after deducting all of its liabilities.
 

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 6 (2025 - 7).

FLT Group Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Forklift trucks £	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	419,188	16,178	65,071	375,060	875,497
Additions	48,100	26,161	5,968	91,191	171,420
Disposals	(38,959)	-	-	(124,495)	(163,454)
At 31 March 2026	428,329	42,339	71,039	341,756	883,463
Depreciation
At 1 April 2025	134,181	5,647	30,592	150,488	320,908
Charge for the year	56,657	5,504	8,089	43,234	113,484
Eliminated on disposal	(10,648)	-	-	(24,899)	(35,547)
At 31 March 2026	180,190	11,151	38,681	168,823	398,845
Carrying amount
At 31 March 2026	248,139	31,188	32,358	172,933	484,618
At 31 March 2025	285,007	10,531	34,479	224,572	554,589

5	Related party transactions

Other transactions with the director

As at 31 March 2026 the company owed the director, Mr G Mason, £14,012 (2025 - £11,888). All loans are interest free and repayable on demand.

6	Operating lease

The total of future minimum lease payments is as follows:

	2026 £	2025 £
Not later than one year	43,758	43,758
Later than one year and not later than five years	131,274	175,032
	175,032	218,790