Registration number: 12527694

30 Forest Hill Limited

(Registration number: 12527694)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	960	1,440
Investment property	5	18,510,000	20,241,000
		18,510,960	20,242,440
Current assets
Debtors	6	1,613,587	1,275,095
Creditors: Amounts falling due within one year	7	(17,413,855)	(17,817,713)
Net current liabilities		(15,800,268)	(16,542,618)
Net assets		2,710,692	3,699,822
Capital and reserves
Called up share capital	8	100	100
Retained earnings		2,710,592	3,699,722
Shareholders' funds		2,710,692	3,699,822

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 29 April 2026
 

Mr F Dolatshahi Director

30 Forest Hill Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
5 New Street Square
London
EC4A 3TW

These financial statements were authorised for issue by the director on 29 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable in respect of the commercial leasing of investment properties. Turnover is shown net of value added tax.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for the company's activities.

30 Forest Hill Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

2	Accounting policies (continued)

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of the deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing differences arise from goodwill or from initial recognition of other assets and liabilities in a transaction that affects neither the tax profit not the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% straight line

30 Forest Hill Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

2	Accounting policies (continued)

Investment property

Investment property, which is property held to earn rentals and/or capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting date.

Fair value is derived from the current market prices for comparable real estate determined annually by the director. Changes in fair value are recognised in profit or loss.

Trade debtors

Trade debtors are amounts due from tenants in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company's shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

30 Forest Hill Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

2	Accounting policies (continued)

Financial instruments

Classification
The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instruments Issues" of FRS102 to all of its financial instruments.

 Recognition and measurement
Financial instruments are recognised in the company balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset on settle the liability simultaneously.
 

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

30 Forest Hill Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 February 2025	1,921	1,921
At 31 January 2026	1,921	1,921
Depreciation
At 1 February 2025	481	481
Charge for the year	480	480
At 31 January 2026	961	961
Carrying amount
At 31 January 2026	960	960
At 31 January 2025	1,440	1,440

5	Investment properties

	2026 £
At 1 February	20,241,000
Fair value adjustments	(1,731,000)
At 31 January	18,510,000

The investment properties comprise of commercial buildings. The fair value of the investment properties has been arrived at on the basis of a valuation carried out by the director of the company on 31 January 2026.

An external valuation was performed on 24 December 2025 by an independent RICS valuer, SRVO Property. This has formed the basis of the year end valuation by the director.

30 Forest Hill Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

6

Debtors

Current	2026 £	2025 £
Trade debtors	100	2,200
Amounts owed by group undertakings and undertakings in which the company has a participating interest	1,527,318	1,192,555
Other debtors	86,169	80,340
	1,613,587	1,275,095

Amounts due from group undertakings are interest free and repayable on demand.

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	17,086,345	17,486,345
Taxation and social security		171,407	175,329
Accruals and deferred income		153,599	153,539
Other creditors		2,504	2,500
		17,413,855	17,817,713