Fpc Financial Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 02102893

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		385,566		372,627
Investment Properties	5		250,252		250,252
Investments	6		1,070,003		853,174

			1,705,821		1,476,053
CURRENT ASSETS
Debtors	7	1,652,050		1,696,817
Cash at bank and in hand		621,510		775,082

		2,273,560		2,471,899
Creditors: Amounts Falling Due Within One Year	8	(527,810 )		(624,366 )

NET CURRENT ASSETS (LIABILITIES)			1,745,750		1,847,533

TOTAL ASSETS LESS CURRENT LIABILITIES			3,451,571		3,323,586

Creditors: Amounts Falling Due After More Than One Year	9		(7,975 )		(25,621 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(8,892 )		(37,375 )

NET ASSETS			3,434,704		3,260,590

CAPITAL AND RESERVES
Called up share capital	10		1,000		1,050
Capital redemption reserve			50		-
Fair value reserve	11		112,125		112,125
Profit and Loss Account			3,321,529		3,147,415

SHAREHOLDERS' FUNDS			3,434,704		3,260,590

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Fpc Financial Services Limited

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 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

Mr David Bowler

Director

03/11/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Fpc Financial Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02102893 . The registered office is 88 Greendale Road, Port Sunlight, Wirral , Merseyside , CH62 4XD.

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.

The financial statements are presented in sterling which is the functional currency of the company, rounded to the nearest £1.

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:

Freehold	Not depreciated
Motor Vehicles	25% per annum reducing balance basis
Fixtures & Fittings	20% per annum reducing balance basis
Computer Equipment	33% per annum reducing balance basis

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

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.

...CONTINUED

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Fpc Financial Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

2.5. Taxation - continued

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 6)

4. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 June 2025	350,000	34,950	35,957	16,507	437,414
Additions	-	24,949	-	-	24,949

As at 31 May 2026	350,000	59,899	35,957	16,507	462,363

Depreciation
As at 1 June 2025	-	14,183	35,744	14,860	64,787
Provided during the period	-	11,429	32	549	12,010

As at 31 May 2026	-	25,612	35,776	15,409	76,797

Net Book Value
As at 31 May 2026	350,000	34,287	181	1,098	385,566

As at 1 June 2025	350,000	20,767	213	1,647	372,627

5. Investment Property

	2026
	£
Fair Value
As at 1 June 2025 and 31 May 2026	250,252

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Fpc Financial Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

6. Investments

	Listed	Unlisted	Total
	£	£	£
Cost or Valuation
As at 1 June 2025	852,175	999	853,174
Additions	694,279	-	694,279
Disposals	(477,450 )	-	(477,450 )

As at 31 May 2026	1,069,004	999	1,070,003

Provision
As at 1 June 2025	-	-	-

As at 31 May 2026	-	-	-

Net Book Value
As at 31 May 2026	1,069,004	999	1,070,003

As at 1 June 2025	852,175	999	853,174

7. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by group undertakings	-	6,287
Other debtors	1,652,050	1,690,530

	1,652,050	1,696,817

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,146	623
Bank loans and overdrafts	17,000	14,885
Other creditors	466,443	606,600
Taxation and social security	43,221	2,258

	527,810	624,366

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	7,975	25,621

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,000	1,050

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Fpc Financial Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

11. Reserves

	Capital Redemption	Fair value reserve	Profit and Loss Account
	£	£	£
As at 1 June 2025	-	112,125	3,147,415
Profit for the year and total comprehensive income	-	-	184,114

Dividends paid	-	-	(10,000)
Purchase of own shares	50	-	-

As at 31 May 2026	50	112,125	3,321,529

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