REGISTERED NUMBER: 04088545 (England and Wales)

Finance International UK Limited

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

Mr A Orgen

REGISTERED OFFICE:

239-241 Kennington Lane

London

SE11 5QU

REGISTERED NUMBER:

04088545 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Statement of Comprehensive Income and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Finance International UK Limited for the year ended 31 March 2025 which comprise the Abridged Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Finance International UK Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Finance International UK Limited and state those matters that we have agreed to state to the director of Finance International UK Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Finance International UK Limited and its director for our work or for this report.

It is your duty to ensure that Finance International UK Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Finance International UK Limited. You consider that Finance International UK Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Finance International UK Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

24 December 2025

FIXED ASSETS

Property, plant and equipment

4

458

539

Investments

5

2

-

Investment property

6

2,605,008

2,605,008

2,605,468

2,605,547

CURRENT ASSETS

Debtors

7

202,484

367,305

Cash at bank and in hand

81,185

31,910

283,669

399,215

CREDITORS

Amounts falling due within one year

8

204,812

214,632

NET CURRENT ASSETS

78,857

184,583

TOTAL ASSETS LESS CURRENT LIABILITIES

2,684,325

2,790,130

CREDITORS

Amounts falling due after more than one year

9

(922,258

)

(993,880

)

PROVISIONS FOR LIABILITIES

11

(230,638

)

(230,624

)

NET ASSETS

1,531,429

1,565,626

CAPITAL AND RESERVES

Called up share capital

12

100

100

Non-distributable reserve

13

1,058,757

1,058,757

Retained earnings

13

472,572

506,769

SHAREHOLDERS' FUNDS

1,531,429

1,565,626

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

All the members have consented to the preparation of an abridged Income Statement for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 December 2025 and were signed by:

Mr A Orgen - Director

1.	STATUTORY INFORMATION

Finance International UK 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover includes revenue earned from investments in properties. The revenue is recognised on an accrual basis in accordance with the tenancy agreement.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Investments in associates

Investments in associate undertakings are recognised at cost.

Investment property

Under FRS 102 Section 16, investment property is not depreciated. Instead, it is measured at fair value at each reporting date, with changes in fair value recognized in profit or loss. Any improvement costs are capitalized and included in the fair value measurement, but they are also not depreciated separately.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

fittings

£

COST

At 1 April 2024

and 31 March 2025

9,256

DEPRECIATION

At 1 April 2024

8,717

Charge for year

81

At 31 March 2025

8,798

NET BOOK VALUE

At 31 March 2025

458

At 31 March 2024

539

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

Additions

2

At 31 March 2025

2

NET BOOK VALUE

At 31 March 2025

2

Interests in associate undertakings represent the cost of the Company’s 20% equity investment in Green Triangle Investments Ltd, an unquoted entity incorporated in the Turkish Republic of Northern Cyprus.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

2,605,008

NET BOOK VALUE

At 31 March 2025

2,605,008

At 31 March 2024

2,605,008

Fair value at 31 March 2025 is represented by:

£

Valuation in 2014

350,000

Valuation in 2015

500,000

Valuation in 2016

20,000

Valuation in 2017

140,000

Valuation in 2018

135,606

Valuation in 2019

257,725

Cost

1,201,677

2,605,008

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

1,201,677

1,201,677

In accordance with FRS 102, the company has remeasured its investment properties to fair value at the reporting date. The director applied a combination of online valuation tools and free market valuations obtained from local agents. The valuation approach was consistent with prior years and aligned with the fair value hierarchy under FRS 102.

Based on the evidence available, the director concluded that there were no material movements in market values during the year. Accordingly, the fair values of the properties were deemed to approximate their net book values at the reporting date.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

287

Amounts owed by associates

6,000

-

Other debtors

196,484

367,018

202,484

367,305

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

64,028

56,434

Trade creditors

78,659

-

Taxation and social security

9,505

35,596

Other creditors

52,620

122,602

204,812

214,632

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

922,258

993,880

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

666,146

768,145

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

986,286

1,050,314

Loans are secured on company assets to Metro Bank plc.

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

230,638

230,624

Deferred

tax

£

Balance at 1 April 2024

230,624

Charge to Income Statement during year

14

Balance at 31 March 2025

230,638

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

13.

RESERVES

Retained

Non-distributable

earnings

reserve

Totals

£

£

£

At 1 April 2024

506,769

1,058,757

1,565,526

Profit for the year

30,803

30,803

Dividends

(65,000

)

(65,000

)

At 31 March 2025

472,572

1,058,757

1,531,329

14.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Mr A Orgen

Balance outstanding at start of year

(162

)

(162

)

Amounts advanced

10,011

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,849

(162

)

15.	RELATED PARTY DISCLOSURES

Key management personnel:

At the balance sheet date, the amount due from a member of key management personnel was £9,849 (2024:due to key management personnel £162). This balance represents an interest-free loan repayable on demand and is presented within debtors in the notes to the financial statements.

Entities under common and joint control:

1.At the balance sheet date, amounts due from a related party totalled £185,000 (2024: £306,000). This balance represents an interest-free loan repayable on demand and is presented within debtors in the notes to the financial statements.

2.At the balance sheet date, amounts due to a related party totalled £51,000 (2024: £121,000). This balance represents an interest-free loan payable on demand and is presented within creditors in the notes to the financial statements.