FCH Machinery Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 07420962

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		60,000

			-		60,000
CURRENT ASSETS
Debtors		211,911		54,697
Cash at bank and in hand		248,490		398,267

		460,401		452,964
Creditors: Amounts Falling Due Within One Year		(465,041 )		(496,983 )

NET CURRENT ASSETS (LIABILITIES)			(4,640 )		(44,019 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(4,640 )		15,981

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(13,791 )

NET (LIABILITIES)/ASSETS			(4,640 )		2,190

CAPITAL AND RESERVES
Called up share capital	5		100		100
Profit and Loss Account			(4,740 )		2,090

SHAREHOLDERS' FUNDS			(4,640)		2,190

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FCH Machinery Limited

Abridged Balance Sheet (continued)

As At 31 October 2024

For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 October 2024 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Fouad Chehimy

Director

7 October 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

FCH Machinery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07420962 . The registered office is 4 Bredgar Lewisham Park, London, SE13 6QN.

The presentation currency of the financial statements is the Pound Sterling (£)

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	at varying rates on cost
Computer Equipment	50% on cost

2.4. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. 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 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. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2023: 2)

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FCH Machinery Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 October 2024

4. Tangible Assets

	Total
	£
Cost
As at 1 November 2023	123,734
Disposals	(123,734 )

As at 31 October 2024	-

Depreciation
As at 1 November 2023	63,734
Disposals	(63,734 )

As at 31 October 2024	-

Net Book Value
As at 31 October 2024	-

As at 1 November 2023	60,000

5. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

6. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 November 2023	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2024
	£	£	£	£	£
Mr Fouad Chehimy	24,248	45,628	10,420	-	10,960

The above loan is unsecured, interest free and repayable on demand.

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