Fairfield Kingston Road Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07748739 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

FAIRFIELD KINGSTON ROAD LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A S Buchanan

SECRETARY:

Mrs K M Buchanan

REGISTERED OFFICE:

Charlton House

Dour Street

DOVER

Kent

CT16 1BL

REGISTERED NUMBER:

07748739 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

Charlton House

Dour Street

DOVER

Kent

CT16 1BL

FIXED ASSETS

Tangible assets

4

400,000

CURRENT ASSETS

Debtors

5

8,617

8,220

Cash at bank

17,183

32,548

25,800

40,768

CREDITORS

Amounts falling due within one year

6

179,741

201,356

NET CURRENT LIABILITIES

(153,941

)

(160,588

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

246,059

239,412

CREDITORS

Amounts falling due after more than one
year

7

141,209

152,209

NET ASSETS

104,850

87,203

CAPITAL AND RESERVES

Called up share capital

9

2

Undistributable retained earnings

24,400

Retained earnings

80,448

62,801

SHAREHOLDERS' FUNDS

104,850

87,203

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 15 May 2026 and were signed by:

A S Buchanan - Director

1.	STATUTORY INFORMATION

Fairfield Kingston Road 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.

Going concern

These financial statements have been prepared on a going concern basis as Buchanan Optometrists Limited, a company under the common control of the director, will not seek repayment of its interest free loan amounting to £158,902 at 31 August 2025 until the company is in a position to repay it.

Turnover

Turnover represents rents receivable excluding value added tax.

Tangible fixed assets

The company's freehold investment property is included at fair value. Gains and losses are recognised in the Income Statement. Deferred tax is provided on the gain at the rate expected to apply when the property is sold. The net gain is then transferred to the Undistributable Retained Earnings reserve.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

investment

property

£

COST OR VALUATION

At 1 September 2024

and 31 August 2025

400,000

NET BOOK VALUE

At 31 August 2025

400,000

At 31 August 2024

400,000

The freehold investment property was valued at fair value by the director.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

7,175

-

Sundry debtors

680

7,566

Prepayments

762

654

8,617

8,220

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

10,000

Tax

5,975

679

Other creditors

160,486

Directors and shareholders current accounts

-

25,000

Accrued expenses

3,280

5,191

179,741

201,356

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans - 1-2 years

10,000

Bank loans - 2-5 years

30,000

Bank loans more 5 years by instalments

101,209

112,209

141,209

152,209

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 years by instalments

101,209

112,209

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank loans

151,209

162,209

The bank loan is secured on the investment property owned by the company.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

2

Ordinary

£1

2