ACCOUNTS - Final Accounts preparation

Registered number: 13152524

FDN INVESTMENTS LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

FDN INVESTMENTS LTD

REGISTERED NUMBER: 13152524

BALANCE SHEET

AS AT 31 MARCH 2025

	2025	2025	2024	2024
Note	£	£	£	£

Fixed assets
Investment property	4		152,887		152,887
Current assets
Debtors: amounts falling due within one year	5	429		358
Cash at bank and in hand	6	590		1,045
		1,019		1,403
Creditors: amounts falling due within one year	7	(45,111)		(42,559)
Net current liabilities			(44,092)		(41,156)
Total assets less current liabilities			108,795		111,731
Creditors: amounts falling due after more than one year	8		(109,170)		(109,170)

Net (liabilities)/assets			(375)		2,561

Capital and reserves
Called up share capital	2	2
Profit and loss account	(377)	2,559
	(375)	2,561

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FDN INVESTMENTS LTD

REGISTERED NUMBER: 13152524

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

Abbey Cooke

Director

Date: 6 November 2025

The notes on pages 3 to 6 form part of these financial statements.

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FDN INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

FDN Investments Ltd is a company limited by shares, registered in England and Wales. The registered
office and principal place of business is Boughton Fair Lane, Moulton, Northampton, NN3 7RT.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Going concern

In determining the appropriate basis of preparation of the financial statements, the directors are required to consider whether the Company can continue in operation for the foreseeable future.
In assessing the appropriateness of the going concern assumption, the directors have reviewed detailed profit and loss forecasts, considering all reasonably foreseeable potential scenarios and uncertainties in relation to revenue and expenditure, including the cash position of the business, for a period of at least 12 months from the date of these financial statements have been signed. Based of these forecasts, the directors have reasonable expectation that the Company meets its liabilities as they fall due.

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP rounded to the nearest £1.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

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FDN INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.8

Investment property

Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

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FDN INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

4.	Investment property

		Freehold investment property
		£
	Valuation
	At 1 April 2024	152,887
	At 31 March 2025	152,887

The 2025 valuations were made by the directors, on an open market value for existing use basis.

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FDN INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Debtors

					2025	2024
					£	£


Called up share capital not paid	2	2
Prepayments and accrued income	427	356
	429	358

6.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	590	1,045

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	1,748	-
Amounts owed to group undertakings	43,363	42,363
Corporation tax	-	196
	45,111	42,559

8.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

	Bank loans	109,170	109,170

The bank loan is secured.

9.	Related party transactions
	At 31 March 2025 there was a balance due to Favours Day Nursery Holdings Limited of £43,363 (2024: £42,363), a Company owned by the directors. This loan is interest free and has no fixed repayment date.

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