Finishchoice Limited

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

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

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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.

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.

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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)

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

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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	-

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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.

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