REGISTERED NUMBER: 01369981 (England and Wales)

F.A.C.T.S. Investments Limited

Unaudited Financial Statements for the Year Ended 31 December 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr B C Patel

REGISTERED OFFICE:

8 Beacon Road

Seaford

East Sussex

BN25 2NB

REGISTERED NUMBER:

01369981 (England and Wales)

ACCOUNTANTS:

Swindells LLP

Chartered Accountants

Wilson House

48 Brooklyn Road

Seaford

East Sussex

BN25 2DX

FIXED ASSETS

Investments

4

13,325

12,624

Investment property

5

1,460,000

1,405,000

1,473,325

1,417,624

CURRENT ASSETS

Debtors

6

8,059

4,174

Cash at bank

110,746

100,719

118,805

104,893

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

7

89,614

88,974

NET CURRENT ASSETS

29,191

15,919

TOTAL ASSETS LESS CURRENT LIABILITIES

1,502,516

1,433,543

PROVISIONS FOR LIABILITIES

184,914

148,351

NET ASSETS

1,317,602

1,285,192

CAPITAL AND RESERVES

Called up share capital

8

300

300

Investment property

revaluation reserve

9

752,716

735,301

Retained earnings

564,586

549,591

SHAREHOLDERS' FUNDS

1,317,602

1,285,192

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

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

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 September 2025 and were signed by:

Mr B C Patel - Director

1.	STATUTORY INFORMATION

F.A.C.T.S. Investments 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the fair value of certain assets.

Investment property

Investment property is shown at fair value at each reporting date. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Investments

Listed fixed asset investments are measured at fair value through profit or loss. The fair value of £13,325 and the fair value gain of £701 included in profit for the year was determined by reference to the bid price at the year end date.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Revenue recognition

Revenue in respect of rental income from investment properties is recognised in accordance with the lease or rental agreement on an accruals basis.

Revenue from other assets held as fixed asset investments is recognised when received or upon unconditional sale of the investment.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2024

12,624

Revaluations

701

At 31 December 2024

13,325

NET BOOK VALUE

At 31 December 2024

13,325

At 31 December 2023

12,624

If other investments had not been valued on a fair value basis they would have been included at their historical cost of £48,712 (2023: £48,712).

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2024

1,405,000

Revaluations

55,000

At 31 December 2024

1,460,000

NET BOOK VALUE

At 31 December 2024

1,460,000

At 31 December 2023

1,405,000

Investment properties were valued on a fair value basis on 31 December 2024 by the directors.

If investment properties had not been valued on a fair value basis they would have been included at their historical cost of £513,523 (2023: £513,523).

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

8,059

4,174

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Taxation and social security

24,287

20,473

Other creditors

65,327

68,501

89,614

88,974

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

300

Ordinary

£1

300

300

9.

RESERVES

Investment

property

revaluation

reserve

£

At 1 January 2024

735,301

Transfer from/(to) other

reserve

17,415

At 31 December 2024

752,716

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £800 (2023 - £5,720) were paid to the directors .

At the balance sheet date the company owed a director the sum of £1,161 (2023: £3,160). The loan is unsecured, interest free and repayable on demand.