FCG Finance Limited Filleted Accounts Cover
FCG Finance Limited
Company No. 08752266
Information for Filing with The Registrar
31 December 2025
FCG Finance Limited Directors Report Registrar
The Directors present their report and the accounts for the year ended 31 December 2025.
Principal activities
The principal activity of the company during the year under review was commercial lending.
Directors
The Directors who served at any time during the year were as follows:
A. Even Tov
G. Shaw
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
G. Shaw
Director
29 July 2026
FCG Finance Limited Balance Sheet Registrar
at
31 December 2025
Company No.
08752266
Notes
2025
2024
£
£
Current assets
Debtors
5
56,247,60155,878,880
Cash at bank and in hand
368,399208,864
56,616,00056,087,744
Creditors: Amount falling due within one year
6
(43,730,346)
(44,159,191)
Net current assets
12,885,65411,928,553
Total assets less current liabilities
12,885,65411,928,553
Creditors: Amounts falling due after more than one year
7
(2,926,189)
(3,000,000)
Net assets
9,959,4658,928,553
Capital and reserves
Called up share capital
1,9471,947
Share premium account
9
5,115,5045,115,504
Revaluation reserve
9
3,327,3543,327,354
Profit and loss account
9
1,514,660483,748
Total equity
9,959,4658,928,553
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 December 2025 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 29 July 2026 and signed on its behalf by:
G. Shaw
Director
29 July 2026
FCG Finance Limited Notes to the Accounts Registrar
for the year ended 31 December 2025
1
General information
FCG Finance Limited is a private company limited by shares and incorporated in England and Wales.
The company's registered number is: 08752266
The registered office of the company is:
International House
6 South Molton Street
London
W1K 5QF
The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Revenue recognition
Turnover represents interest income earned on loans advanced to customers.
Interest income is recognised over the term of the loan using the contractual interest rate, so as to reflect the effective yield on the loan balance during the period.
Income is recognised on an accruals basis over the life of the loan, regardless of the timing of cash receipts.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Plant and machinery
33% straight line
Motor vehicles
15% straight line
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 profit and loss account 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.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
3
Employees
2025
2024
Number
Number
The average monthly number of employees (including directors) during the year was:
85
4
Taxation
(a) Tax on profit on ordinary activities
2025
2024
The tax charge is made up as follows:
£
£
UK corporation tax
Charge for the period
345,385209,795
Total corporation tax
345,385209,795
Tax on profit on ordinary activities
345,385209,795
(b) Factors affecting the total tax charge for the period
The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
Higher
2025
2024
1311
£
£
Profit on ordinary activities before tax
1,376,297932,118
Standard rate of corporation tax in the United Kingdom
25%
25%
Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom
344,074233,030
Expenses not deductible for tax purposes
1,311
(23,235)
Tax on profit on ordinary activities
345,385209,795
5
Debtors
2025
2024
£
£
Due after more than one year
21,782,783
2,545,125
Trade debtors
Due within one year
Trade debtors
34,268,72953,168,684
Amounts owed by group undertakings
118,976106,776
Loans to directors
-15,022
Other debtors
26,03930,374
Prepayments and accrued income
51,07412,899
56,247,60155,878,880
6
Creditors:
Due within one year
2025
2024
£
£
Bank loans and overdrafts
19,705,00016,750,000
Trade creditors
207,249197,869
Taxes and social security
351,957
208,546
Other creditors
22,566,58926,416,807
Accruals and deferred income
899,551585,969
43,730,34644,159,191
Loans and other creditor amounts represent funding obtained to finance the company's lending activities.
Loans and other creditor amounts represent funding obtained to finance the company's lending activities.
7
Creditors:
Due after more than one year
2025
2024
£
£
Other creditors
2,926,1893,000,000
2,926,1893,000,000
Amounts falling due after more than one year comprise long-term funding provided to the company. Under the terms of the relevant agreements, these borrowings are subordinated to the company’s senior lending facility and repayment is restricted until amounts due to the senior lender have been repaid in full or the senior lender has otherwise consented.
8
Share Capital
Share capital consists of 194,684 ordinary shares with total aggregate nominal value of £1,946.84, called up and fully paid.
9
Reserves
Revaluation Reserve
Total other reserves
£
£
At 1 January 2024
2,136,685
2,136,685
Movement on revaluation reserve
1,190,669
1,190,669
At 31 December 2024 and 1 January 2025
3,327,354
3,327,354
At 31 December 2025
3,327,3543,327,354
Revaluation reserve - reflects the revaluation of property other than investment properties.
Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.
Profit and loss account - includes all current and prior period retained profits and losses.
10
Advances and credits to directors
2025
£
At 1 January 2025
15,022
Amounts repaid in the period
15,022
At 31 December 2025
-
As at 1 December 2025 there was £15,022 owed to the company by Gideon Shaw, director. This amount was fully repaid during the accounting year, with no additional transactions. The balance on his loan account as at the year end date is zero.
11
Related party disclosures
Key management personnel compensation
Transactions with related parties
The company has taken advantage of the exemption available according to Section 33 of FRS 102 "Related party disclosure" not to disclose transactions between two or more members of a group that are not wholly owned.
Parent Company
The name of the parent of the smallest group for which consolidated financial statements are drawn up of which this entity is a member:
Invocap Ltd.
The parent's registered office address is:
Derech Begin 146
Tel Aviv
Israel
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