REGISTERED NUMBER: 08912836 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

30 JUNE 2024 TO 30 JUNE 2025

FOR

FISCHER FUTURE HEAT GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs MA Bastian

Mr KC Bastian

REGISTERED OFFICE:

Granville Hall

Granville Road

Leicester

Leicestershire

LE1 7RU

REGISTERED NUMBER:

08912836 (England and Wales)

FIXED ASSETS

Investments

4

2,852,401

2,817,595

Investment property

5

1,286,759

1,270,908

4,139,160

4,088,503

CURRENT ASSETS

Debtors

6

628,153

647,767

Cash at bank

16,403

217,623

644,556

865,390

CREDITORS

Amounts falling due within one year

7

1,699,896

1,957,004

NET CURRENT LIABILITIES

(1,055,340

)

(1,091,614

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,083,820

2,996,889

CREDITORS

Amounts falling due after more than one year

8

2,716,207

2,590,026

NET ASSETS

367,613

406,863

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

10

932,088

932,088

Retained earnings

(564,575

)

(525,325

)

367,613

406,863

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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 17 April 2026 and were signed on its behalf by:

Mr KC Bastian - Director

1.	STATUTORY INFORMATION

Fischer Future Heat Group 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Preparation of consolidated financial statements

The financial statements contain information about Fischer Future Heat Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less accumulated impairment.

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 period 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 period 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Operating leases

Rental income from operating leases is credited to the Income Statement on a straight line basis over the lease term.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 30 June 2024

2,817,595

Exchange differences

34,806

At 30 June 2025

2,852,401

NET BOOK VALUE

At 30 June 2025

2,852,401

At 29 June 2024

2,817,595

5.	INVESTMENT PROPERTY

Total

£

COST OR VALUATION

At 30 June 2024

1,270,908

Exchange differences

15,851

At 30 June 2025

1,286,759

NET BOOK VALUE

At 30 June 2025

1,286,759

At 29 June 2024

1,270,908

Cost or valuation at 30 June 2025 is represented by:

£

Valuation in 2025

1,286,759

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

2025

2024

£

£

Cost

426,091

426,091

Investment properties are measured at fair value, based on a valuation undertaken by the directors. The fair value was determined by reference to prices in an active market. The directors consider this valuation to be reasonable for the year ended 30 June 2025.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

322,203

322,203

Other debtors

305,950

325,564

628,153

647,767

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,680

11,098

Amounts owed to group undertakings

16,075

16,075

Other creditors

1,679,141

1,929,831

1,699,896

1,957,004

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

2,716,207

2,590,026

9.	DEFERRED TAX

£

Balance at 30 June 2024

(20,847

)

Provided during period

19,614

Balance at 30 June 2025

(1,233

)

10.

RESERVES

Fair

value

reserve

£

At 30 June 2024

and 30 June 2025

932,088

11.	RELATED PARTY DISCLOSURES

Within other debtors, an amount of £304,000 (2024 - £304,000) was owed by related parties.

Within other creditors, an amount of £4,356,620 (2024 - £4,481,330) was owed to related parties.

No interest was charged on the above balances.