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Registered Number: 00695646
England and Wales

 

 

 

F. & F. INVESTMENTS (LONDON) LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 458,640    458,640 
458,640    458,640 
Current assets      
Debtors 4 12,406    49,080 
Creditors: amount falling due within one year 5 (32,766)   (62,920)
Net current assets (20,360)   (13,840)
 
Total assets less current liabilities 438,280    444,800 
Provisions for liabilities 6 (84,106)   (84,106)
Net assets 354,174    360,694 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 354,074    360,594 
Shareholders' funds 354,174    360,694 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 27 May 2025 and were signed on its behalf by:


-------------------------------
Timothy Allan
Director
1
General Information
The company is a private company, limited by shares, incorporated in England and Wales. The address of the registered office is 99 Heath Street, London, NW3 6SS.
1.

Accounting policies

Basis of preparation
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The financial statements are prepared in sterling, which is the functional currency of the company.

Going concern
The financial statements have been prepared in accordance with the accounting principles appropriate to a going concern, as the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future by meeting its liabilities as they fall due, based on the net current asset position of the company and available sources of finance.
Judgements and key sources of estimation uncertainty
In the application of the companys accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Turnover
Turnover is recognised at the fair value of the consideration received or receivable for rents.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Investment properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction ,where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2.

Average number of employees

Average number of employees during the year was 2 (2024 : 2).
3.

Tangible fixed assets

Cost or valuation Investment properties   Total
  £   £
At 01 April 2024 458,640    458,640 
Additions  
Disposals  
At 31 March 2025 458,640    458,640 
Depreciation
At 01 April 2024  
Charge for year  
On disposals  
At 31 March 2025  
Net book values
Closing balance as at 31 March 2025 458,640    458,640 
Opening balance as at 01 April 2024 458,640    458,640 

Tangible fixed assets
The fair value of the investment properties has been arrived at on the basis of a valuation carried out at 31 March 2025 by the directors. The directors feel that the value of the properties have not changed since last valued, on the basis by reference to market evidence of transaction prices for similar properties.

4.

Debtors: amounts falling due within one year

2025
£
  2024
£
Trade Debtors 12,406    49,080 
12,406    49,080 

5.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors 31,941    61,941 
Taxation and Social Security   154 
Other Creditors 825    825 
32,766    62,920 

6.

Provisions for liabilities

2025
£
  2024
£
Other Provisions 84,106    84,106 
84,106    84,106 

7.

Controlling party

The immediate controlling party is Bodelia Holdings Ltd, a company registered in the British Virgin Islands, whose registered office is 2nd Floor, O'Neal Associates Building, Wickham's Cay II, PO Box 3174, Road Town, Tortola, British Virgin Islands.
2