Registered number
02277603
FORCELUX LIMITED
Unaudited Filleted Accounts
30 April 2025

FORCELUX LIMITED
Registered number: | 02277603
Balance Sheet
as at 30 April 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 859 |  |  | 691
Investments | 4 |  |  | 1,461,428 |  |  | 1,459,692
|  |  |  | 1,462,287 |  |  | 1,460,383
Current assets
Debtors | 5 |  | 428,067 |  |  | 442,221
Cash at bank and in hand |  |  | 1,687,644 |  |  | 1,550,403
|  |  | 2,115,711 |  |  | 1,992,624
Creditors: amounts falling due within one year | 6 |  | (372,736) |  |  | (404,684)
Net current assets |  |  |  | 1,742,975 |  |  | 1,587,940
Total assets less current liabilities |  |  |  | 3,205,262 |  |  | 3,048,323
Provisions for liabilities |  |  |  | (238,557) |  |  | (238,557)
Net assets |  |  |  | 2,966,705 |  |  | 2,809,766
Capital and reserves
Called up share capital |  |  |  | 1,000 |  |  | 1,000
Revaluation reserve | 7 |  |  | 949,689 |  |  | 947,953
Profit and loss account |  |  |  | 2,016,016 |  |  | 1,860,813
Shareholders' funds |  |  |  | 2,966,705 |  |  | 2,809,766
The director is 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 director acknowledges his 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.
Mr. E. F. Jakob
Director
Approved by the board on 16 April 2026

FORCELUX LIMITED
Notes to the Accounts
for the year ended 30 April 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.
| 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:
| Office equipment | 25% on written down value
| 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.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Office Equipment
£
| Cost
| At 1 May 2024 | 3,048
| Additions | 455
| At 30 April 2025 | 3,503
| Depreciation
| At 1 May 2024 | 2,357
| Charge for the year | 287
| At 30 April 2025 | 2,644
| Net book value
| At 30 April 2025 | 859
| At 30 April 2024 | 691
4 | Fixed Assets - Investments
|  |  |  |  |  | 2025 |  | 2024
|  |  |  |  |  | £ |  | £
| Freehold reversions at valuation | 1,450,391 |  | 1,450,391
| Quoted shares at valuation | 11,037 |  | 9,301
|  |  |  |  |  | 1,461,428 |  | 1,459,692
| Freehold reversions held as at 30th April 2025 have been included at fair value as stated
| Freehold reversions were valued as follows:
| By professional valuers on 25th October 2011 | 1,300,000 |  | 1,300,000
| Increase in value re lease extensions | 317,321 |  | 317,321
| Less value of freehold reversions sold | (166,390) |  | (166,930)
| Revalued assets held as at 30th April 2025 | 1,450,931 |  | 1,450,391
| Freehold reversions at cost | 271,692 |  | 271,692
| Quoted shares at cost | 1,490 |  | 1,490
|  |  |  |  |  | 273,182 |  | 273,182
| Valuation at 30th April 2025 | 1,461,428 |  | 1,459,692
| Surplus on revaluation | 1,188,246 |  | 1,186,510
| Less provision for deferred tax | (238,557) |  | (238,557)
| Revaluation reserve | 949,689 |  | 947,953
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 107,907 |  | 108,084
| Connected companies |  |  |  |  | 4,729 |  | 4,729
| Other debtors | 315,431 |  | 329,408
|  |  |  |  |  | 428,067 |  | 442,221
| Amounts due after more than one year included above | 288,738 |  | 293,063
| Debt due after more than one year is secured.
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Income received in advance | 127,515 |  | 131,602
| Connected companies | 36,629 |  | 36,629
| Trade creditors | 2,725 |  | 2,207
| Director's loan account |  | 130,675 |  | 136,994
| Corporation tax | 66,963 |  | 92,223
| Sundry creditors and accruals | 8,229 |  | 5,029
|  |  |  |  |  | 372,736 |  | 404,684
7 | Revaluation reserve | 2025 |  | 2024
£ | £
| At 1 May 2024 | 947,953 |  | 969,586
| Gain/(loss) on revaluation of freehold reversions & shares | 1,736 |  | (14,963)
| Deferred taxation arising on the revaluation |  |  |  |  | - |  | (6,670)
| At 30 April 2025 | 949,689 |  | 947,953
8 | Other information
| FORCELUX LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
| Unit 2, Greenacre
| Houghton Road
| St Ives
| Cambridgeshire
| PE27 6RN

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