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Registered number: 02999867
Finishchoice Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Crag & Co
Chartered Accountants & Chartered Tax Advisers
First Floor, Embsay Mill
Embsay
Skipton
North Yorkshire
BD23 6QR
Finishchoice Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Finishchoice Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 02999867

| 2026 | 2025 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 155 |  | 1,080
Investment Properties | 5 |  | 1,056,233 |  | 1,000,000
Investments | 6 |  | 1,800,000 |  | 1,800,000
|  |  | 2,856,388 |  | 2,801,080
CURRENT ASSETS
Debtors | 7 | 5,969 |  | - |
Cash at bank and in hand |  | 503,951 |  | 428,953 |
|  | 509,920 |  | 428,953 |
Creditors: Amounts Falling Due Within One Year | 8 | (31,601 ) |  | (19,860 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 478,319 |  | 409,093
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,334,707 |  | 3,210,173
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (42,071 ) |  | (42,042 )
NET ASSETS |  |  | 3,292,636 |  | 3,168,131
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Revaluation reserve |  |  | 126,126 |  | 126,126
Profit and Loss Account |  |  | 3,166,410 |  | 3,041,905
SHAREHOLDERS' FUNDS |  |  | 3,292,636 |  | 3,168,131

Page 1
Page 2
Finishchoice Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr G Wilkinson Director
05/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Finishchoice Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Finishchoice Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02999867 . The registered office is Unit 8 Union Business Park, Snaygill Industrial Estate, Keighley Road, Skipton, North Yorkshire, BD23 2QR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements are prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover comprises gross rental income receivable during the period.
Turnover is invoiced monthly in advance, and is recognised in the income statement for the period to which it relates.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 33.3% staight line

2.4. Investment Properties
Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure.
Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transactions price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period.
Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Page 3
Page 4
Finishchoice Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.
2.8. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.
The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2025 | 2,774
As at 31 March 2026 | 2,774
Depreciation
As at 1 April 2025 | 1,694
Provided during the period | 925
As at 31 March 2026 | 2,619
Net Book Value
As at 31 March 2026 | 155
As at 1 April 2025 | 1,080

Page 4
Page 5
Finishchoice Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 April 2025 | 1,000,000
Additions | 56,233
As at 31 March 2026 | 1,056,233

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Cost | 831,832 |  | 831,832
Accumulated depreciation and impairment | 66,546 |  | 49,910
Carrying amount | 765,286 |  | 781,922

The investment property was valued the directors at the financial reporting date, who consider this valuation to be appropriate.
6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 1,800,000
As at 31 March 2026 | 1,800,000
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 1,800,000
As at 1 April 2025 | 1,800,000

7. Debtors

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 5,969 |  | -

Page 5
Page 6
Finishchoice Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,022 |  | -
Other creditors | 2,250 |  | 5,708
Taxation and social security | 23,329 |  | 14,152
| 31,601 |  | 19,860

9. Ultimate Controlling Party
The company is under the control of Mr G Wilkinson, who is interested in 100% of the company's issued share capital.
Page 6