Company registration number: 04597622
Annual report and unaudited financial statements
for the period ended 31 July 2025
for
Fernbrook Investments (UK) Limited
Pages for filing with the Registrar
Company registration number: 04597622
Fernbrook Investments (UK) Limited
Balance sheet
as at 31 July 2025
31 Jul 25 30 Jun 24
Note £ £ £ £
Fixed assets
Tangible assets 4 39,539 72,463
Investments 5 100 100
Investment property 6 16,118,752 16,118,752
16,158,391 16,191,315
Current assets
Stocks 483,991 483,991
Debtors 345,563 404,748
Cash at bank and in hand 601,401 250,366
1,430,955 1,139,105
Creditors: amounts falling due within one year
(1,389,851) (1,189,056)
Net current assets/(liabilities) 41,104 (49,951)
Total assets less current liabilities 16,199,495 16,141,364
Creditors: Amounts falling due after more than one year
(6,104,500) (6,276,431)
Provisions for liabilities (733,063) (733,063)
NET ASSETS 9,361,932 9,131,870
Capital and reserves
Called up share capital 10,000 10,000
Revaluation reserve 3,077,424 3,077,424
Other reserves 758,645 758,645
Profit and loss account 5,515,863 5,285,801
TOTAL EQUITY 9,361,932 9,131,870
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 31 July 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 04597622
Fernbrook Investments (UK) Limited
Balance sheet - continued
as at 31 July 2025
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 to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 22 July 2026 and signed on its behalf by:
Mr S Cherry, Director
22 July 2026
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Fernbrook Investments (UK) Limited
Notes to the financial statements
for the period ended 31 July 2025
1 Company information
Fernbrook Investments (UK) Limited is a private company registered in England and Wales. Its registered number is 04597622. The company is limited by shares. Its registered office is 158 Washbrook Road, Rushden, Northamptonshire, NN10 6AA.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery -
Motor Vehicles - 20% straight line
Investments in subsidiaries
Investments in subsidiaries are recognised at cost.
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Fernbrook Investments (UK) Limited
Notes to the financial statements - continued
for the period ended 31 July 2025
2 Accounting policies - continued
Taxation
Taxation for the period comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the period the average number of employees was 2 (2024 - 2).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 July 2024 92,630
Disposals (35,995)
At 31 July 2025 56,635
Depreciation
At 1 July 2024 20,167
Charge for period 7,327
Eliminated on disposal (10,398)
At 31 July 2025 17,096
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Fernbrook Investments (UK) Limited
Notes to the financial statements - continued
for the period ended 31 July 2025
4 Tangible fixed assets - continued
Net book value
At 31 July 2025 39,539
At 30 June 2024 72,463
5 Fixed asset investments
Investments other than loans
Shares in group undertakings and participating interests




£
Cost
At 1 July 2024 100
At 31 July 2025 100
Net book value
At 31 July 2025 100
At 30 June 2024 100
6 Investment property
£
Valuation
At 1 July 2024 16,118,752
Disposals -
At 31 July 2025 16,118,752
7 Related party transactions
Included in other creditors at the balance sheet date are amounts owed to the directors of £ 1,395,711 (2024 £1,601,1430. The loans from directors are interest free and have no fixed repayment terms
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