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REGISTERED NUMBER: SC166517 (Scotland)













Unaudited Financial Statements

for the Year Ended 30 September 2024

for

FENGROW LIMITED

FENGROW LIMITED (REGISTERED NUMBER: SC166517)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


FENGROW LIMITED

Company Information
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: C M Beattie





REGISTERED OFFICE: 6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
G1 3NQ





REGISTERED NUMBER: SC166517 (Scotland)





ACCOUNTANTS: BK Plus Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

FENGROW LIMITED (REGISTERED NUMBER: SC166517)

Balance Sheet
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Investment property 4 400,000 400,000

CURRENT ASSETS
Debtors 5 385,802 375,100
Cash at bank 189 23
385,991 375,123
CREDITORS
Amounts falling due within one year 6 25,598 27,442
NET CURRENT ASSETS 360,393 347,681
TOTAL ASSETS LESS CURRENT
LIABILITIES

760,393

747,681

PROVISIONS FOR LIABILITIES 35,300 35,300
NET ASSETS 725,093 712,381

CAPITAL AND RESERVES
Called up share capital 2 2
Fair value reserve 7 237,227 237,227
Retained earnings 487,864 475,152
725,093 712,381

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

FENGROW LIMITED (REGISTERED NUMBER: SC166517)

Balance Sheet - continued
30 SEPTEMBER 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 19 May 2025 and were signed by:





C M Beattie - Director


FENGROW LIMITED (REGISTERED NUMBER: SC166517)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Fengrow Limited 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.

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.

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 (2023 - 1 ) .

FENGROW LIMITED (REGISTERED NUMBER: SC166517)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2023
and 30 September 2024 400,000
NET BOOK VALUE
At 30 September 2024 400,000
At 30 September 2023 400,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 6,026
Amounts owed by group undertakings 385,802 369,074
385,802 375,100

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings 4,500 4,500
Taxation and social security 20,378 21,262
Other creditors 720 1,680
25,598 27,442

7. RESERVES
Fair
value
reserve
£   
At 1 October 2023
and 30 September 2024 237,227