REGISTERED NUMBER: 12541133 (England and Wales)

FACILITY SUPPORT SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A P W Fairbanks

SECRETARY:

E L Fairbanks

REGISTERED OFFICE:

Winslade House

Manor Drive

Clyst St Mary

EXETER

Devon

EX5 1FY

REGISTERED NUMBER:

12541133 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chartered Accountants

7 Sandy Court

Ashleigh Way

Langage Business Park

Plymouth

Devon

PL7 5JX

FIXED ASSETS

Tangible assets

5

-

38,881

CURRENT ASSETS

Debtors

6

444,436

409,045

Cash at bank

6,395

12,328

450,831

421,373

CREDITORS

Amounts falling due within one year

7

485,211

473,869

NET CURRENT LIABILITIES

(34,380

)

(52,496

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(34,380

)

(13,615

)

PROVISIONS FOR LIABILITIES

2,785,664

2,795,664

NET LIABILITIES

(2,820,044

)

(2,809,279

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(2,820,045

)

(2,809,280

)

(2,820,044

)

(2,809,279

)

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 October 2026 and were signed by:

A P W Fairbanks - Director

1.	STATUTORY INFORMATION

Facility Support Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The accounts have been prepared under the going concern assumption, despite the net current liabilities position reported and loss generated. The losses generated are in relation to the disposal of assets, and exceptional provisions, rather than a true trading loss.

If the accounts had been prepared under a break up basis instead, then there would be no significant difference to the figures recorded.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned companies within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

Turnover is deferred where it has been invoiced but the service has not yet been provided. Turnover is accrued where the service has been provided but it has not yet been invoiced.

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.

Plant and machinery - 10-15 years straight line.

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation does not commence until the asset is brought into productive use.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at the transaction price.

Taxation

Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date, except as otherwise indicated.

Deferred tax assets are only 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. If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.

Deferred tax is calculated 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.

The tax expense (income) is presented either in profit or loss, other comprehensive income or equity depending on the transaction that resulted in the tax expense (income).

Hire purchase and leasing commitments

At inception the Company assesses agreements that transfer the right to use assets. The assessment considers whether the arrangement is a finance lease / hire purchase arrangement or an operating lease based on the substances of the arrangement.

Finance leases / Hire purchase

Leases of assets that transfer substantially all the risks and rewards of ownership to the Company are classified as finance leases or hire purchase assets accordingly.

Assets held under such arrangements are recognized initially at the fair value of the leased asset (or, if lower, the present value of minimum lease payments) at the inception of the lease. The corresponding liability to the lessor is included in the statement of financial position as a finance lease obligation. Lease payments are apportioned between finance charges and reduction of the lease obligation using the effective interest method so as to achieve a constant rate of interest on the remaining balance of the liability. Finance charges are deducted in measuring profit or loss.

Assets held under leases are included in tangible fixed assets and depreciated over the shorter of the lease term and the estimated useful life of the asset. Assets are assessed for impairment at each reporting date.

Operating leases

Leases that do no transfer all the risks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

Provisions for liabilities

Provisions are recognised when the Company has a present (legal or constructive) obligation as a result of a past event; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.

The amount recognised as a provision is the best estimate of the consideration required to settle the present recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value using a pre-tax discount rate. The unwinding of the discount is recognised as a finance costs in profit or loss in the period it arises.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 February 2025

51,481

Disposals

(51,481

)

At 31 January 2026

-

DEPRECIATION

At 1 February 2025

12,600

Eliminated on disposal

(12,600

)

At 31 January 2026

-

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

38,881

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

51,276

Amounts owed by group undertakings

442,254

355,073

Other debtors

2,182

2,696

444,436

409,045

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

14,642

Trade creditors

678

5,445

Amounts owed to group undertakings

-

18,000

Other creditors

484,533

435,782

485,211

473,869

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

-

14,642

The liability is secured over the assets financed.