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Registered number: 11290533
FM Group Services Ltd
Financial Statements
For The Year Ended 31 March 2026
Certified Acountants
117 Dartford Road
Dartford
Kent
DA1 3EN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11290533
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 239,357 140,159
239,357 140,159
CURRENT ASSETS
Debtors 5 728,026 241,899
Cash at bank and in hand 1,618,824 1,688,045
2,346,850 1,929,944
Creditors: Amounts Falling Due Within One Year 6 (541,911 ) (441,118 )
NET CURRENT ASSETS (LIABILITIES) 1,804,939 1,488,826
TOTAL ASSETS LESS CURRENT LIABILITIES 2,044,296 1,628,985
Creditors: Amounts Falling Due After More Than One Year 7 (48,123 ) (9,256 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (59,839 ) (35,040 )
NET ASSETS 1,936,334 1,584,689
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 1,936,332 1,584,687
SHAREHOLDERS' FUNDS 1,936,334 1,584,689
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For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Angela Radford
Director
29/10/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
FM Group Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11290533 . The registered office is 117 Dartford Road, Dartford, United Kingdom, DA1 3EN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing balance method
Motor Vehicles 20% Straight line method
Fixtures & Fittings 25% Reducing balance method
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2025: 7)
7 7
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2025 45,570 324,436 1,820 371,826
Additions - 152,946 - 152,946
As at 31 March 2026 45,570 477,382 1,820 524,772
...CONTINUED
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Depreciation
As at 1 April 2025 25,529 205,274 864 231,667
Provided during the period 5,011 48,498 239 53,748
As at 31 March 2026 30,540 253,772 1,103 285,415
Net Book Value
As at 31 March 2026 15,030 223,610 717 239,357
As at 1 April 2025 20,041 119,162 956 140,159
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 545,442 110,474
Other debtors 65,395 14,206
610,837 124,680
Due after more than one year
Other debtors 117,189 117,219
728,026 241,899
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 6,291 -
Trade creditors 175,216 98,189
Bank loans and overdrafts 9,637 10,648
Other creditors 2,486 (1,454)
Taxation and social security 348,281 333,735
541,911 441,118
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 48,123 -
Bank loans - 9,256
48,123 9,256
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8. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,291 -
Later than one year and not later than five years 48,123 -
54,414 -
54,414 -
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
10. Directors Advances, Credits and Guarantees
Dividends paid to directors £58,991 to Mrs Angela Radford and £58,991 to Mr Paul Earnshaw.
11. Dividends
2026 2025
£ £
On equity shares:
Final dividend paid 77,982 151,035
12. Ultimate Controlling Party
The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.
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