REGISTERED NUMBER: 09969627 (England and Wales)

FYVIE INVESTMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

L S Nicholls

Mrs A C Nicholls

REGISTERED OFFICE:

255 Green Lanes

Palmers Green

London

N13 4XE

REGISTERED NUMBER:

09969627 (England and Wales)

ACCOUNTANTS:

John Crook & Partners

Chartered Accountants

255 Green Lanes

Palmers Green

London

N13 4XE

FIXED ASSETS

Tangible assets

4

553

738

Investment property

5

210,000

210,000

210,553

210,738

CURRENT ASSETS

Debtors

6

5,166

3,196

Investments

7

89,243

171,343

Cash at bank

5,013

888

99,422

175,427

CREDITORS

Amounts falling due within one year

8

386,133

394,589

NET CURRENT LIABILITIES

(286,711

)

(219,162

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(76,158

)

(8,424

)

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

9

57,669

57,669

Retained earnings

9

(133,927

)

(66,193

)

(76,158

)

(8,424

)

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 directors acknowledge their 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 15 January 2026 and were signed on its behalf by:

L S Nicholls - Director

Mrs A C Nicholls - Director

1.	STATUTORY INFORMATION

Fyvie Investments 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.

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.

The accounts have been prepared on a going concern basis. The company is supported by a loan from the directors. The directors will continue to support the company for the foreseeable future.

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

-

25% on reducing balance

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Current asset investments

The company has invested in certain property developments and is receiving interest on these investments which is payable on maturity. The investments are short term in nature and will mature within the next twelve months.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

3,721

5,506

9,227

DEPRECIATION

At 1 April 2024

2,983

5,506

8,489

Charge for year

185

-

185

At 31 March 2025

3,168

5,506

8,674

NET BOOK VALUE

At 31 March 2025

553

-

553

At 31 March 2024

738

-

738

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

210,000

NET BOOK VALUE

At 31 March 2025

210,000

At 31 March 2024

210,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2017

9,112

Valuation in 2018

(5,000

)

Valuation in 2022

35,000

Valuation in 2023

30,000

Cost

140,888

210,000

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

2025

2024

£

£

Cost

149,112

149,112

Investment property was valued on an open market basis on 31 March 2023 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

781

-

Other debtors

4,385

3,196

5,166

3,196

7.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Unlisted investments

89,243

171,343

Current asset investments were valued on an open market basis at 31 March 2025 by the directors, reflecting the uncertain economic conditions at the time.

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' loan accounts

382,171

392,805

Accruals and deferred income

550

-

Sundry creditors and accruals

3,412

1,784

386,133

394,589

9.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 April 2024

(66,193

)

57,669

(8,524

)

Deficit for the year

(67,734

)

(67,734

)

At 31 March 2025

(133,927

)

57,669

(76,258

)

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is L Nicholls and Mrs A Nicholls.