Company registration number 15828241 (England and Wales)
FCH PROPERTIES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
FCH PROPERTIES LTD
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 8
FCH PROPERTIES LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investment property
4
155,000
Current assets
Debtors
5
428
Cash at bank and in hand
194,332
194,760
Creditors: amounts falling due within one year
Taxation and social security
378
Other creditors
6
340,550
340,928
Net current liabilities
(146,168)
Total assets less current liabilities
8,832
Provisions for liabilities
(2,491)
Net assets
6,341
Capital and reserves
Called up share capital
7
100
Non-distributable profits reserve
8
7,473
Distributable profit and loss reserves
(1,232)
Total equity
6,341
FCH PROPERTIES LTD
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -

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

T he member has not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 17 September 2025
Mr A P Stevens
Director
Company registration number 15828241 (England and Wales)
FCH PROPERTIES LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 JULY 2025
- 3 -
Share capital
Non-distri-butable profits
Profit and loss reserves
Total
Notes
£
£
£
£
Period ended 31 July 2025:
Profit and total comprehensive income
-
7,473
(1,232)
6,241
Issue of share capital
7
100
-
-
100
Balance at 31 July 2025
100
7,473
(1,232)
6,341
FCH PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2025
- 4 -
1
Accounting policies
Company information

FCH Properties Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 4-6 Swaby's Yard, Walkergate, Beverley, East Yorkshire, United Kingdom, HU17 9BZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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.

Properties whose fair value can be measured reliably are held under the revaluation model and are carried at a revalued amount, being their fair value at the date of valuation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The fair value of the land and buildings is usually considered to be their market value.

Revaluation gains and losses are recognised in other comprehensive income and accumulated in equity, except to the extent that a revaluation gain reverses a revaluation loss previously recognised in profit or loss or a revaluation loss exceeds the accumulated revaluation gains recognised in equity; such gains and loss es are recognised in profit or loss.

1.2
Investment property

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 a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.3
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.

1.4
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.

FCH PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -
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 paymen ts 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. A m ounts 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.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

FCH PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Leases
As lessor

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is 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.

3
Employees

The average monthly number of persons (including directors) employed by the company during the Period was:

2025
Number
Total
1
FCH PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
- 7 -
4
Investment property
2025
£
Fair value
At 9 July 2024
-
0
Additions
145,036
Revaluations
9,964
At 31 July 2025
155,000

The fair value of the investment property has been arrived at on the basis of an open market value basis by reference to market evidence of transaction prices for similar properties.

5
Debtors
2025
Amounts falling due within one year:
£
Other debtors
428
6
Other creditors falling due within one year
2025
£
Other creditors
339,850
Accruals and deferred income
700
340,550

Other Creditors consist of amounts owed to a connected company. At the balance sheet date, the company owed £339,638 to a company owned by the same shareholder. These funds were advanced to enable the company to acquire rental properties. The balance is unsecured, interest-free, and there is no fixed repayment date; repayment is not expected unless the properties are sold in the future. The transaction was carried out in the normal course of business.

7
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary of £1 each
100
100
FCH PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
- 8 -
8
Non-distributable profits reserve
2025
£
At the beginning of the Period
-
Non distributable profits in the Period
7,473
At the end of the Period
7,473
9
Directors' transactions

Dividends totalling £0 were paid in the Period in respect of shares held by the company's directors.

During the period, the Director made a loan to the company, this loan is unsecured, interest free and repayable upon demand.

10
Ultimate Controlling Party

Mr A P Stevens is in ultimate control of the company.

2025-07-31 2024-07-09 false false false 17 September 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr Andrew Peter Stevens 15828241 2024-07-09 2025-07-31 15828241 2025-07-31 15828241 core:CurrentFinancialInstruments 2025-07-31 15828241 core:ShareCapital 2025-07-31 15828241 core:FurtherSpecificReserve1ComponentTotalEquity 2025-07-31 15828241 core:RetainedEarningsAccumulatedLosses 2025-07-31 15828241 core:ShareCapitalOrdinaryShareClass1 2025-07-31 15828241 bus:Director1 2024-07-09 2025-07-31 15828241 core:RetainedEarningsAccumulatedLosses 2024-07-09 2025-07-31 15828241 core:ShareCapital 2024-07-09 2025-07-31 15828241 2024-07-08 15828241 core:WithinOneYear 2025-07-31 15828241 1 2025-07-31 15828241 bus:OrdinaryShareClass1 2024-07-09 2025-07-31 15828241 bus:OrdinaryShareClass1 2025-07-31 15828241 bus:PrivateLimitedCompanyLtd 2024-07-09 2025-07-31 15828241 bus:SmallCompaniesRegimeForAccounts 2024-07-09 2025-07-31 15828241 bus:FRS102 2024-07-09 2025-07-31 15828241 bus:AuditExemptWithAccountantsReport 2024-07-09 2025-07-31 15828241 bus:FullAccounts 2024-07-09 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP