REGISTERED NUMBER: 02021183 (England and Wales)

Financial Statements for the Period 1 January 2025 to 30 April 2026

for

Fast - Herco Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G L Howson

Y S G Vlaminckx

REGISTERED OFFICE:

Chapel House

Kings Road

Immingham

North East Lincs

DN40 1QS

REGISTERED NUMBER:

02021183 (England and Wales)

AUDITORS:

Xeinadin Audit Limited

Maple House

Level 5A

149 Tottenham Court Road

London

W1T 7NF

FIXED ASSETS

Tangible assets

4

-

1,489

Investments

5

-

150,000

-

151,489

CURRENT ASSETS

Debtors

6

57,942

63,737

Cash at bank and in hand

51,305

206,771

109,247

270,508

CREDITORS

Amounts falling due within one year

7

-

107,400

NET CURRENT ASSETS

109,247

163,108

TOTAL ASSETS LESS CURRENT LIABILITIES

109,247

314,597

CAPITAL AND RESERVES

Called up share capital

50,000

50,000

Retained earnings

59,247

264,597

109,247

314,597

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2026 and were signed on its behalf by:

G L Howson - Director

1.	STATUTORY INFORMATION

Fast - Herco Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 historical cost convention.

As explained in note 10, the company ceased trading on the 30 April 2026. As required by UK accounting standards, the directors have prepared the financial statements on the basis that the company is no longer a going concern. No material adjustments arose as a result of ceasing to apply the going concern basis.

Preparation of consolidated financial statements

The financial statements contain information about Fast - Herco Investments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

10% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 tax

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 have been enacted or substantively enacted by the period end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - 2 ).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025

13,756

Disposals

(13,756

)

At 30 April 2026

-

DEPRECIATION

At 1 January 2025

12,267

Charge for period

42

Eliminated on disposal

(12,309

)

At 30 April 2026

-

NET BOOK VALUE

At 30 April 2026

-

At 31 December 2024

1,489

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

150,000

Disposals

(150,000

)

At 30 April 2026

-

NET BOOK VALUE

At 30 April 2026

-

At 31 December 2024

150,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

31.12.24

£

£

Trade debtors

-

3,965

Amounts owed by group undertakings

57,105

57,764

Other debtors

837

2,008

57,942

63,737

The amounts owed from group undertakings are unsecured, interest free and have no fixed date of repayment.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

31.12.24

£

£

Trade creditors

-

3,611

Amounts owed to group undertakings

-

90,922

Accrued expenses

-

12,867

-

107,400

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

We place emphasis on note 10 within the financial statements which explains the company ceased trading on the 30 April 2026 and therefore do not consider it appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly the financial statements have been prepared on a basis other than going concern as described in note 10. Our opinion is not modified in respect of this matter.

Mark Stothard BA(Hons) FCA (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

10.	CESSATION OF TRADE

The company ceased to trade on the 30 April 2026. The directors consider that the going concern basis is not appropriate and the directors have therefore not prepared the financial statements on that basis.

The directors consider that there are no material adjustments as a result of ceasing to apply the going concern basis.