REGISTERED NUMBER: 15967894 (England and Wales)

Unaudited Financial Statements

for the Period

19 September 2024 to 30 September 2025

for

ICHI Investments Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Investments

4

1,124,809

CURRENT ASSETS

Debtors

5

283,012

Cash at bank

4,602

287,614

CREDITORS

Amounts falling due within one year

6

1,287,738

NET CURRENT LIABILITIES

(1,000,124

)

TOTAL ASSETS LESS CURRENT LIABILITIES

124,685

PROVISIONS FOR LIABILITIES

26,038

NET ASSETS

98,647

CAPITAL AND RESERVES

Called up share capital

7

2

Retained earnings

8

98,645

98,647

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 June 2026 and were signed on its behalf by:

I R Brear - Director

1.	STATUTORY INFORMATION

ICHI Investments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

15967894

Registered office:

Greenways

Cawood Road

Wistow

Selby

YO8 3XB

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 UK and Republic of Ireland" and the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value.

Taxation

Current tax, including UK corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date. Timing differences are differences between the company's taxable profits and its results as stated in the financial statements that arise from the inclusion of gains and losses in tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date and are expected to apply to the reversal of the timing difference. Deferred tax relating to investment property is measured using tax rates and allowances that apply to the sale of the asset.

Fixed asset investments

Interests in joint ventures are measured at cost less impairment.

Other investments held as fixed assets are stated at market value. Investments are reviewed for impairment if events or changes in circumstances indicate that the carrying amount may not be recoverable. Impairments are calculated such that the carrying value of the fixed asset investment is the lower of its cost or recoverable amount. Recoverable amount is the higher of its net realisable value and its value-in-use. Fixed asset investments are disposed of at an average cost.

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit and loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

The following assets and liabilities are classified as basic financial instruments - fixed asset investments, other debtors, cash and bank balances, trade creditors and other creditors.

Fixed asset investments are measured at fair value with changes recognised in profit or loss.

Other debtors, cash and bank balances, trade creditors and other creditors are measured at the amortised cost equivalent to the undiscounted amount of cash or other consideration expected to be paid or received.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit and loss as described below.

Non financial assets

An asset is impaired when there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.

Financial assets

For financial assets carried at cost less impairment, the impairment loss is the difference between the asset's carrying amount and the best estimate of the amount that would be received for the asset if it were sold at the reporting date.

Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had the impairment loss not been recognised.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	FIXED ASSET INVESTMENTS

Interest

in joint

Other

venture

investments

Totals

£

£

£

COST OR VALUATION

Additions

50

1,020,608

1,020,658

Revaluations

-

104,151

104,151

At 30 September 2025

50

1,124,759

1,124,809

NET BOOK VALUE

At 30 September 2025

50

1,124,759

1,124,809

Cost or valuation at 30 September 2025 is represented by:

Interest

in joint

Other

venture

investments

Totals

£

£

£

Valuation in 2025

-

104,151

104,151

Cost

50

1,020,608

1,020,658

50

1,124,759

1,124,809

Other investments are revalued at each year end. These valuations are based on market value.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

283,012

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

1,326

Taxation and social security

202

Other creditors

1,286,210

1,287,738

7.	CALLED UP SHARE CAPITAL

£

Allotted, issued and fully paid

2

During the period 50 A ordinary £0.01 shares, 50 B ordinary £0.01 shares, 50 C ordinary £0.01 shares and 50 D ordinary £0.01 shares were issued at par.

8.

RESERVES

At 30 September 2025 within retained earnings is a non-distributable amount of £78,113 relating to fair value adjustments to investments.

9.	COMPARATIVE FIGURES

This is the first set of financial statements for the company and hence there are no comparative figures to show.