FSPD Developments Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC500435 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

FSPD DEVELOPMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss M D F G Da Silva Almeida

REGISTERED OFFICE:

19 The Quay

Newburgh

Ellon

Aberdeenshire

AB41 6DA

REGISTERED NUMBER:

SC500435 (Scotland)

ACCOUNTANTS:

Fyfe Moir & Associates

1st Floor, 5 Abercrombie Court

Prospect Road

Westhill

Aberdeenshire

AB32 6FE

FIXED ASSETS

Tangible assets

4

409

1,416

CURRENT ASSETS

Debtors

5

30,000

-

Cash at bank

3,177

17,965

33,177

17,965

CREDITORS

Amounts falling due within one year

6

18,515

5,181

NET CURRENT ASSETS

14,662

12,784

TOTAL ASSETS LESS CURRENT
LIABILITIES

15,071

14,200

PROVISIONS FOR LIABILITIES

78

269

NET ASSETS

14,993

13,931

CAPITAL AND RESERVES

Called up share capital

10

Retained earnings

14,983

13,921

SHAREHOLDERS' FUNDS

14,993

13,931

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

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

The director acknowledges her 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 4 November 2026 and were signed by:

Miss M D F G Da Silva Almeida - Director

1.	STATUTORY INFORMATION

FSPD Developments Ltd is a private company, limited by shares , registered in Scotland. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

15% on cost

Taxation

Taxation for the year 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1 April 2025

and 31 March 2026

2,753

35,416

6,708

44,877

DEPRECIATION

At 1 April 2025

2,753

35,416

5,292

43,461

Charge for year

-

1,007

At 31 March 2026

2,753

35,416

6,299

44,468

NET BOOK VALUE

At 31 March 2026

-

409

At 31 March 2025

-

1,416

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Prepayments and accrued income

30,000

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Tax

4,074

-

Social security and other taxes

799

755

VAT

3,904

-

Other creditors

5,000

-

Directors' current accounts

3,178

2,866

Accrued expenses

1,560

18,515

5,181