Fecv & Rtg Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Fecv & Rtg Ltd for the period 11 September 2024 to 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Fecv & Rtg Ltd for the period 11 September 2024 to 30 September 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company's accounting records and from information and explanations you have given to us.

As a practising member of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts.

This report is made solely to the director of Fecv & Rtg Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Fecv & Rtg Ltd and state those matters that we have agreed to state to the director of Fecv & Rtg Ltd , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fecv & Rtg Ltd and its director, as a body, for our work or for this report.

It is your duty to ensure that Fecv & Rtg Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Fecv & Rtg Ltd . You consider that Fecv & Rtg Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Fecv & Rtg Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Nijjer Accountants Ltd

8 June 2026

Nijjer Accountants Ltd

Chartered Accountants

5-7 Station Road

Longfield

Kent

DA3 7QD

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Fecv & Rtg Ltd

Balance Sheet

As At 30 September 2025

Balance Sheet

Registered number: 15950278

		30 September 2025
	Notes	£	£
FIXED ASSETS
Investment Properties	4		527,250

			527,250
CURRENT ASSETS
Debtors	5	3,548
Cash at bank and in hand		2,562

		6,110
Creditors: Amounts Falling Due Within One Year	6	(155,959 )

NET CURRENT ASSETS (LIABILITIES)			(149,849 )

TOTAL ASSETS LESS CURRENT LIABILITIES			377,401

Creditors: Amounts Falling Due After More Than One Year	7		(272,016 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(53,855 )

NET ASSETS			51,530

CAPITAL AND RESERVES
Called up share capital	8		1,000
Revaluation reserve	9		161,565
Profit and Loss Account			(111,035 )

SHAREHOLDERS' FUNDS			51,530

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Fecv & Rtg Ltd

Balance Sheet (continued)

As At 30 September 2025

For the period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Frederick Vernon

Director

8 June 2026

The notes on pages 4 to 6 form part of these financial statements.

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Fecv & Rtg Ltd

Notes to the Financial Statements

For the Period 11 September 2024 to 30 September 2025

Notes to the Financial Statements

1. General Information

Fecv & Rtg Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15950278 . The registered office is 5-7 Station Road, Longfield, England, DA3 7QD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises income generated from the letting and ongoing operation of the company’s own or leased real estate properties. This includes rental income, service charges, and any ancillary income arising directly from the management and utilisation of these properties. Revenue is recognised when the right to receive payment has been established and the economic benefits are probable, in accordance with applicable accounting standards.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

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Fecv & Rtg Ltd

Notes to the Financial Statements (continued)

For the Period 11 September 2024 to 30 September 2025

4. Investment Property

	30 September 2025
	£
Fair Value
As at 11 September 2024	-
Additions	311,830
Revaluations	215,420

As at 30 September 2025	527,250

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

	30 September 2025
	£
Cost	311,829
Accumulated depreciation and impairment	6,236

Carrying amount	305,593

5. Debtors

	30 September 2025
	£
Due within one year
Trade debtors	2,522
Other debtors	1,026

	3,548

6. Creditors: Amounts Falling Due Within One Year

	30 September 2025
	£
Trade creditors	1,418
Other creditors	154,541

	155,959

7. Creditors: Amounts Falling Due After More Than One Year

	30 September 2025
	£
Bank loans	272,016

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Fecv & Rtg Ltd

Notes to the Financial Statements (continued)

For the Period 11 September 2024 to 30 September 2025

8. Share Capital

	30 September 2025
	£
Called Up Share Capital not Paid	1,000

Amount of Allotted, Called Up Share Capital	1,000

9. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 11 September 2024	-	-
Profit for period	-	50,530

Surplus on revaluation	161,565	-

Other comprehensive income for the period	161,565	-

Total comprehensive income for the period	161,565	50,530

Arising on shares issued during the period	-	-
Transfer from revaluation reserve	-	(161,565)

As at 30 September 2025	161,565	(111,035 )

10. Related Party Transactions

At the reporting date, the company owed £151,449 to FECV Property Assets Ltd and £1,097 to FECV & DS Ltd, which is under the common control of the director.

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