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REGISTERED NUMBER: 07285239 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

FIONA HUDSON-KELLY LIMITED

FIONA HUDSON-KELLY LIMITED (REGISTERED NUMBER: 07285239)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


FIONA HUDSON-KELLY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: Ms F Hudson-Kelly





REGISTERED OFFICE: Fosse Cottage Farm
Street Ashton
Rugby
CV23 0PL





REGISTERED NUMBER: 07285239 (England and Wales)





ACCOUNTANTS: Walker Thompson Ltd
Accountants and Registered Auditors
Empress House
43A Binley Road
Coventry
CV3 1HU

FIONA HUDSON-KELLY LIMITED (REGISTERED NUMBER: 07285239)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 52,451 108,537
Investments 5 2,335,381 2,026,581
Investment property 6 4,841,000 4,747,000
7,228,832 6,882,118

CURRENT ASSETS
Debtors 7 3,397 2,138
Cash at bank 152,120 129,871
155,517 132,009
CREDITORS
Amounts falling due within one year 8 3,631 112,695
NET CURRENT ASSETS 151,886 19,314
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,380,718

6,901,432

CREDITORS
Amounts falling due after more than one
year

9

7,542,001

7,501,132
NET LIABILITIES (161,283 ) (599,700 )

CAPITAL AND RESERVES
Called up share capital 10 150 150
Retained earnings (161,433 ) (599,850 )
SHAREHOLDERS' FUNDS (161,283 ) (599,700 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

FIONA HUDSON-KELLY LIMITED (REGISTERED NUMBER: 07285239)

BALANCE SHEET - continued
31 MARCH 2024


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 2 September 2024 and were signed by:





Ms F Hudson-Kelly - Director


FIONA HUDSON-KELLY LIMITED (REGISTERED NUMBER: 07285239)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Fiona Hudson-Kelly Limited 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. 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 as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 4% on cost
Fixtures and fittings - 10% on reducing balance

The company accounts for any construction work by providing for the estimated full cost at the date of commencement as a liability, with the capital expenditure element recognised as an addition to 'Improvements to property' on the Balance Sheet, and the revenue expenditure element included within 'Repairs' on the Income Statement.

Works are assessed on a regular basis as to valuation, and interim payments are used in reduction of the liability provided. Any additional works are dealt with on a similar basis as they arise.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

FIONA HUDSON-KELLY LIMITED (REGISTERED NUMBER: 07285239)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and
property fittings Totals
£    £    £   
COST
At 1 April 2023 77,597 41,837 119,434
Additions - 24,235 24,235
Reclassification/transfer (77,597 ) - (77,597 )
At 31 March 2024 - 66,072 66,072
DEPRECIATION
At 1 April 2023 3,104 7,793 10,897
Charge for year - 5,828 5,828
Reclassification/transfer (3,104 ) - (3,104 )
At 31 March 2024 - 13,621 13,621
NET BOOK VALUE
At 31 March 2024 - 52,451 52,451
At 31 March 2023 74,493 34,044 108,537

5. FIXED ASSET INVESTMENTS
Listed
investments
£   
COST OR VALUATION
At 1 April 2023 2,026,581
Additions 1,179,820
Disposals (1,258,811 )
Revaluations 387,791
At 31 March 2024 2,335,381
NET BOOK VALUE
At 31 March 2024 2,335,381
At 31 March 2023 2,026,581

Cost or valuation at 31 March 2024 is represented by:

Listed
investments
£   
Valuation in 2023 60,838
Valuation in 2024 387,791
Cost 1,886,752
2,335,381

FIONA HUDSON-KELLY LIMITED (REGISTERED NUMBER: 07285239)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2023 4,747,000
Revaluations 19,507
Reclassification/transfer 74,493
At 31 March 2024 4,841,000
NET BOOK VALUE
At 31 March 2024 4,841,000
At 31 March 2023 4,747,000

Fair value at 31 March 2024 is represented by:
£   
Valuation in 2023 (452,178 )
Valuation in 2024 19,507
Cost 5,273,671
4,841,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 3,397 2,138

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 2,131 808
Other creditors 1,500 111,887
3,631 112,695

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 7,542,001 7,501,132

FIONA HUDSON-KELLY LIMITED (REGISTERED NUMBER: 07285239)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number: Class: Nominal 2024 2023
value: £ £
30 Ordinary £1 30 30
40 A £1 40 40
40 B £1 40 40
40 C £1 40 40
150 150