FSPC Investments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12196057

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		22,268		46,701
Investment Properties	5		534,345		534,345
Investments	6		183,468		-

			740,081		581,046
CURRENT ASSETS
Debtors	7	485		638
Cash at bank and in hand		6,625		213

		7,110		851
Creditors: Amounts Falling Due Within One Year	8	(329,147 )		(163,064 )

NET CURRENT ASSETS (LIABILITIES)			(322,037 )		(162,213 )

TOTAL ASSETS LESS CURRENT LIABILITIES			418,044		418,833

Creditors: Amounts Falling Due After More Than One Year	9		(527,000 )		(527,000 )

NET LIABILITIES			(108,956 )		(108,167 )

CAPITAL AND RESERVES
Called up share capital	11		200		200
Profit and Loss Account			(109,156 )		(108,367 )

SHAREHOLDERS' FUNDS			(108,956)		(108,167)

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FSPC Investments Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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 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.

On behalf of the board

Mr Robert McLeod

Director

27 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

FSPC Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12196057 . The registered office is 58 Foxes Dale, London, SE3 9BQ.

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. Going Concern Disclosure

The accounts have been prepared on the going concern basis as the directors have undertaken to provide ongoing financial support to the company for the foreseeable future.

2.3. Turnover

Turnover represents rentals receivable.

2.4. 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	20% reducing balance
Motor Vehicles	20% reducing balance

Cryptocurrencies are recorded as investments and measured at cost less any accumulated impairment losses.

2.5. Investment Properties

All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

The average number of employees, including directors, during the year was as follows: 2 (2024: 2)

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FSPC Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	12,439	116,990	129,429
Additions	2,069	-	2,069
Disposals	-	(66,000 )	(66,000 )

As at 31 March 2025	14,508	50,990	65,498

Depreciation
As at 1 April 2024	7,559	75,169	82,728
Provided during the period	1,390	4,177	5,567
Disposals	-	(45,065 )	(45,065 )

As at 31 March 2025	8,949	34,281	43,230

Net Book Value
As at 31 March 2025	5,559	16,709	22,268

As at 1 April 2024	4,880	41,821	46,701

5. Investment Property

	2025
	£
Fair Value
As at 1 April 2024 and 31 March 2025	534,345

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2024	-
Additions	685,496
Disposals	(502,028 )

As at 31 March 2025	183,468

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	183,468

As at 1 April 2024	-

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FSPC Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	235	388
Other debtors	250	250

	485	638

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other taxes and social security	365	202
Accruals and deferred income	2,578	840
Directors' loan accounts	326,204	162,022

	329,147	163,064

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	327,000	327,000
Directors loan account	200,000	200,000

	527,000	527,000

10. Secured Creditors

Of the creditors falling due within and after more than one year the following amounts are secured against the asset financed:

	2025		2024
	£		£
Bank loans and overdrafts	327,000		327,000

11. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
194 Ordinary A shares of £ 1 each	194	194
6 Ordinary B shares of £ 1 each	6	6

	200	200

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