FCG Finance Limited Filleted Accounts Cover |  |

| FCG Finance Limited |
|  | Company No. 08752266 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 December 2024 |  |  |

FCG Finance Limited Directors Report Registrar |  |

The Directors present their report and the accounts for the year ended 31 December 2024.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was commercial lending.
Directors |  |  |  |  |
The Directors who served at any time during the year were as follows:
A. Even Tov |  |  |  |  |  |  |
G. Shaw |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
G. Shaw |  |  |  |  |  |
Director |  |  |  |  |  |
12 November 2025 |  |  |  |  |  |

FCG Finance Limited Balance Sheet Registrar |  |

at | 31 December 2024 |  |  |  |  |  |  |
Company No. | 08752266 |  | Notes | 2024 |  |  |  | 2023
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Intangible assets |  | 4 | - |  |  |  | -
| Tangible assets |  | 5 | - |  |  |  | 19,121
|  |  |  |  |  | - |  |  |  | 19,121
Current assets |  |  |  |  |  |  |
| Debtors |  | 6 | 55,878,880 |  |  |  | 36,118,907
| Cash at bank and in hand |  |  | 208,864 |  |  |  | 204,813
|  |  |  |  |  | 56,087,744 |  |  |  | 36,323,720
Creditors: Amount falling due within one year | 7 | (44,159,191) |  |  |  | (26,327,279)
Net current assets |  |  | 11,928,553 |  |  |  | 9,996,441
Total assets less current liabilities |  |  | 11,928,553 |  |  |  | 10,015,562
Creditors: Amounts falling due after more than one year | 8 | (3,000,000) |  |  |  | (3,000,000)
Net assets |  |  | 8,928,553 |  |  |  | 7,015,562
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 1,947 |  |  |  | 1,947
| Share premium account |  | 10 | 5,115,504 |  |  |  | 5,115,504
| Revaluation reserve |  | 10 | 3,327,354 |  |  |  | 2,136,685
| Profit and loss account |  | 10 | 483,748 |  |  |  | (238,574)
Total equity |  |  | 8,928,553 |  |  |  | 7,015,562
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit 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 accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 12 November 2025 and signed on its behalf by: |  |
G. Shaw |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
12 November 2025 |  |  |  |  |  |  |  |

FCG Finance Limited Notes to the Accounts Registrar |  |

for the year ended 31 December 2024 |  |  |  |  |  |  |  |

1 | General information |  |
| FCG Finance Limited is a private company limited by shares and incorporated in England and Wales.
| The company's registered number is: 08752266 |  |  |  |  |  |
| The address of the company's registered office is: |  |  |  |  |  |  |  |  |  |
| International House |  |  |  |  |  |  |  |  |  |
| 6 South Molton Street |  |  |  |  |  |  |  |  |  |
| London |  |  |  |  |  |  |  |  |  |
| W1K 5QF |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (January 2022) and the Companies Act 2006.
| Going concern |  |  |  |  |  |  |  |
| These financial statements have been prepared on a going concern basis. The director, having considered the financial position of the company for a period of at least twelve months from the date of signing these financial statements, has no reason to believe that a material uncertainty exists that may cast doubt about the ability of the company to continue as a going concern. Accordingly the director has a reasonable expectation that the company will continue in operational existence and therefore he continues to adopt the going concern basis of accounting to prepare the financial statements.

2 | Accounting policies |  |  |  |  |  |  |  |

| Turnover
| Revenue for provision of services is recognised when it is probable that an economic benefit will flow to the entity and the revenue and costs can be reliably measured. For continuing services, revenue is recognised when the stage of completion can be reliably measured using a percentage of completion method.

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
|  | Plant and machinery |  | 33% straight line |  |  |  |  |  |
|  | Motor vehicles |  | 15% straight line |  |  |  |  |  |

| Research and development costs |  |  |  |  |  |  |
| In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their useful economic lives, which range from 3 to 6 years.
| If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

| Taxation |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

| Trade and other debtors |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

| Trade and other 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.

| Foreign currencies |  |  |  |  |  |  |  |
| The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
| Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

| Judgements and key sources of estimation uncertainty
| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors including expectations of future events that are believed to be reasonable under the circumstances.

| Financial instruments |  |  |  |
| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable.

| 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.

| Loans and borrowings
| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2024 |  |  |  | 2023
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 5 |  |  |  | 7

4 | Intangible fixed assets |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Other |  | Total
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £
|  | Cost |  |  |  |  |  |  |  |  |  |
|  | Additions |  |  |  |  |  |  |  | 25,981 |  | 25,981
|  | Disposals |  |  |  |  |  |  |  | (25,981) |  | (25,981)
|  | At 31 December 2024 |  |  |  |  |  |  |  | - |  | -
|  | Amortisation and impairment |  |  |  |  |  |  |  |  |  |
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 December 2024 |  |  |  |  |  |  |  | - |  | -

5 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Plant and machinery |  | Motor vehicles |  | Total
|  |  |  |  |  |  |  |  |  | £ |  | £ |  | £
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | At 1 January 2024 |  |  |  |  |  | 9,421 |  | 27,312 |  | 36,733
|  | Disposals |  |  |  |  |  | - |  | (27,312) |  | (27,312)
|  | At 31 December 2024 |  |  |  |  |  | 9,421 |  | - |  | 9,421
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | At 1 January 2024 |  |  |  |  |  | 9,421 |  | 8,191 |  | 17,612
|  | Charge for the year |  |  |  |  |  | - |  | 4,099 |  | 4,099
|  | Disposals |  |  |  |  |  | - |  | (12,290) |  | (12,290)
|  | At 31 December 2024 |  |  |  |  |  | 9,421 |  | - |  | 9,421
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 December 2024 |  |  |  |  |  | - |  | - |  | -
|  | At 31 December 2023 |  |  |  |  |  | - |  | 19,121 |  | 19,121

6 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2024 |  |  |  | 2023
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Trade debtors |  |  |  | 55,713,809 |  |  |  | 36,082,285
|  | Amounts owed by group undertakings |  |  |  | 106,776 |  |  |  | -
|  | Loans to directors |  |  |  | 15,022 |  |  |  | -
|  | Other debtors |  |  |  | 30,374 |  |  |  | 13,336
|  | Prepayments and accrued income |  |  |  | 12,899 |  |  |  | 23,286
|  |  |  |  |  |  |  |  |  | 55,878,880 |  |  |  | 36,118,907

7 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2024 |  |  |  | 2023
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Bank loans and overdrafts |  |  |  | 16,750,000 |  |  |  | 19,675,000
|  | Trade creditors |  |  |  | 197,869 |  |  |  | 219,884
|  | Taxes and social security |  |  |  | 208,546 |  |  |  | -
|  | Other creditors |  |  |  | 26,416,807 |  |  |  | 6,232,567
|  | Accruals and deferred income |  |  |  | 585,969 |  |  |  | 199,828
|  |  |  |  |  |  |  |  |  | 44,159,191 |  |  |  | 26,327,279

8 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due after more than one year |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2024 |  |  |  | 2023
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Other creditors |  |  |  | 3,000,000 |  |  |  | 3,000,000
|  |  |  |  |  |  |  |  |  | 3,000,000 |  |  |  | 3,000,000

9 | Share Capital |  |  |  |  |  |  |  |
|  | Share capital consists of 194,684 ordinary shares with total aggregate nominal value of £1,946.84, called up and fully paid.

10 | Reserves |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Revaluation Reserve |  |  |  | Total other reserves
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | At 1 January 2023 |  |  |  | 1,172,133 |  |  |  | 1,172,133
|  | Movement on revaluation reserve |  |  |  | 964,552 |  |  |  | 964,552
|  | At 31 December 2023 and 1 January 2024 |  |  |  | 2,136,685 |  |  |  | 2,136,685
|  | Movement on revaluation reserve |  |  |  | 1,190,669 |  |  |  | 1,190,669
|  | At 31 December 2024 |  |  |  | 3,327,354 |  |  |  | 3,327,354
|  | Revaluation reserve - reflects the revaluation of property other than investment properties.
|  | Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.
|  | Profit and loss account - includes all current and prior period retained profits and losses.

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