Finacre Capital Investments Ltd

Registered number

10357730

Unaudited Filleted Accounts

31 March 2025

Finacre Capital Investments Ltd
Registered number:		10357730
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		22,779			27,608
Tangible assets	4		1,293			585
Investments	5		261,200			175,028
			285,272			203,221

Current assets
Debtors	6	52			95,192
Cash at bank and in hand		1,978			7,961
		2,030			103,153

Creditors: amounts falling due within one year	7	(45,299)			(55,156)

Net current (liabilities)/assets			(43,269)			47,997

Total assets less current liabilities			242,003			251,218


Provisions for liabilities			(10,400)			(12,268)


Net assets			231,603			238,950

Capital and reserves
Called up share capital			100			100
Revaluation reserve	8		11,438			15,082
Profit and loss account			220,065			223,768

Shareholders' funds			231,603			238,950

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Trishna Satpathy
Director
Approved by the board on 29 December 2025

Finacre Capital Investments Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 4 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.



	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees		2025		2024
	Including directors		Number	Number

	Average number of persons employed by the company		2		2


3	Intangible fixed assets				£
	Investment in crypto assets (Market Value)

	Cost
	At 1 April 2024				27,608
	Upward revaluation				(4,829)
	At 31 March 2025				22,779

	Amortisation
	At 31 March 2025				-

	Net book value
	At 31 March 2025				22,779
	At 31 March 2024				27,608

	Intangible assets include investments in Crypto assets revalued at the balance sheet date




4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2024				4,103
	Additions				1,299
	At 31 March 2025				5,402

	Depreciation
	At 1 April 2024				3,518
	Charge for the year				591
	At 31 March 2025				4,109

	Net book value
	At 31 March 2025				1,293
	At 31 March 2024				585


5	Investments

Other
investments
£
	At fair value
	At 1 April 2024				175,028
	Additions				105,426
	Revaluation				10,677
	Disposals				(29,931)

	At 31 March 2025				261,200



6	Debtors		2025		2024
£				£

	Other debtors		52		95,192



7	Creditors: amounts falling due within one year		2025		2024
£				£

	Taxation and social security costs		149		11,058
	Other creditors		45,150		44,098
			45,299		55,156




8	Revaluation reserve		2025		2024
£				£

	At 1 April 2024		15,082		11,438
	Gain/Loss on revaluation of intangible assets		(3,644)		3,644

	At 31 March 2025		11,438		15,082


9	Related party transactions		2025		2024
£				£

	Sum owed to the directors		45,150		44,098

	Payable on demand with no fixed terms as to repayment or interest.


10	Controlling party

	The directors have controlling stake in the company


11	Other information

	Finacre Capital Investments Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	C/O Tax Partners
	60 Grays Inn Road
	London
	WC1X 8LU