REGISTERED NUMBER: 00816194 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

FORM INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr C J Joyner

Mrs J M Peck

Ms C J Joyner

SECRETARY:

Dr C J Joyner

REGISTERED OFFICE:

The Galleries

Charters Road

Sunningdale

Ascot

Berkshire

SL5 9QJ

REGISTERED NUMBER:

00816194 (England and Wales)

ACCOUNTANTS:

Stewart & Co Accountants LLP

Chartered Accountants

Knoll House

Knoll Road

Camberley

Surrey

GU15 3SY

FIXED ASSETS

Investments

4

29,680

29,680

Investment property

5

430,000

630,000

459,680

659,680

CURRENT ASSETS

Debtors

6

-

714

Investments

7

44,950,319

39,000,396

Cash at bank

1,250,658

1,353,493

46,200,977

40,354,603

CREDITORS

Amounts falling due within one year

8

7,322,860

7,064,184

NET CURRENT ASSETS

38,878,117

33,290,419

TOTAL ASSETS LESS CURRENT LIABILITIES

39,337,797

33,950,099

PROVISIONS FOR LIABILITIES

2,867,883

1,674,396

NET ASSETS

36,469,914

32,275,703

CAPITAL AND RESERVES

Called up share capital

24

24

Capital redemption reserve

6

6

Other reserves

11,305,761

7,278,750

Retained earnings

25,164,123

24,996,923

36,469,914

32,275,703

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by:

Dr C J Joyner - Director

1.	STATUTORY INFORMATION

Form 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.

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 modified by the revaluation of certain assets.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Significant judgements and estimates

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue to operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

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.

Financial instruments

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.

Equity instruments

Equity instruments issued by the company are recorded at proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Taxation

Taxation for the year 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 year 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.

Turnover and other income

Turnover relates to rental income invoiced monthly and quarterly during the period of occupancy.

Other income relates to investment income in the form of interest and dividends generated from the company's principal activity of holding investments and is recognised when the the company has the right to receive the income.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

and 31 March 2026

29,680

NET BOOK VALUE

At 31 March 2026

29,680

At 31 March 2025

29,680

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

630,000

Disposals

(230,000

)

Revaluations

30,000

At 31 March 2026

430,000

NET BOOK VALUE

At 31 March 2026

430,000

At 31 March 2025

630,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2026

430,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

-

714

7.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Listed investments

44,950,319

39,000,396

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to associates

6,845,000

6,725,000

Taxation and social security

413,113

280,430

Other creditors

64,747

58,754

7,322,860

7,064,184

9.	RELATED PARTY DISCLOSURES

At the year ended 31 March 2026 £6,845,000 (2025 : £6,725,000) was due to companies connected by virtue of common directors and shareholders.