Registration number: 09854914

F&H Capital Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

F&H Capital Limited

Company Information

Director

L Fatica

Registered office

32 North Road Gloucester GL1 3JX

Accountants

Boon and Worth Limited Suite A4, Skylon Court Coldnose Road Rotherwas Hereford HR2 6JS

F&H Capital Limited

(Registration number: 09854914)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	712	1,062
Investment property	6	90,000	610,000
Other financial assets	7	1,500	1,500
		92,212	612,562
Current assets
Debtors	8	35,699	45,783
Cash at bank and in hand		89	459
		35,788	46,242
Creditors: Amounts falling due within one year	9	(41,197)	(170,330)
Net current liabilities		(5,409)	(124,088)
Total assets less current liabilities		86,803	488,474
Creditors: Amounts falling due after more than one year	9	(95,226)	(421,945)
Provisions for liabilities		(3,800)	(19,349)
Net (liabilities)/assets		(12,223)	47,180
Capital and reserves
Called up share capital	10	10	10
Retained earnings		(12,233)	47,170
Shareholders' (deficit)/funds		(12,223)	47,180

F&H Capital Limited

(Registration number: 09854914)
Balance Sheet as at 30 November 2025

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 August 2026
 

......................................... L Fatica Director

F&H Capital Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
32 North Road
Gloucester
GL1 3JX

These financial statements were authorised for issue by the director on 17 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

F&H Capital Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture and Fixtures	20% Straight Line Method
Office equipment	33% Reducing Balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the directors. The directors use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

F&H Capital Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	350	154

F&H Capital Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

5	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 December 2024	1,068	1,757	2,825
At 30 November 2025	1,068	1,757	2,825
Depreciation
At 1 December 2024	1,068	695	1,763
Charge for the year	-	350	350
At 30 November 2025	1,068	1,045	2,113
Carrying amount
At 30 November 2025	-	712	712
At 30 November 2024	-	1,062	1,062

6	Investment properties

	2025 £
At 1 December	610,000
Disposals	(505,000)
Fair value adjustments	(15,000)
At 30 November	90,000

There has been no valuation of investment property by an independent valuer.

F&H Capital Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

7	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 1 December 2024	1,500	1,500
At 30 November 2025	1,500	1,500
Impairment
Carrying amount
At 30 November 2025	1,500	1,500

8

Debtors

Current	Note	2025 £	2024 £
Trade debtors		855	-
Amounts owed by related parties	12	34,086	43,136
Prepayments		278	568
Other debtors		480	2,079
		35,699	45,783

9

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	11	2,968	16,071
Taxation and social security		-	684
Accruals and deferred income		1,800	1,680
Other creditors		36,429	151,895
		41,197	170,330

F&H Capital Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	11	95,226	421,945

10	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	10	10	10	10

11	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	85,045	421,945
Other borrowings	10,181	-
	95,226	421,945

Current loans and borrowings

	2025 £	2024 £
Other borrowings	2,968	16,071

F&H Capital Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

12	Related party transactions

Transactions with the director

2025	At 1 December 2024 £	Advances to director £	Repayments by director £	At 30 November 2025 £
L Fatica
Directors loan account	(150,806)	118,761	(3,720)	(35,766)

2024	At 1 December 2023 £	Advances to director £	Repayments by director £	At 30 November 2024 £
L Fatica
Directors loan account	(141,636)	528	(9,698)	(150,806)

Summary of transactions with other related parties

Back In Shape Program Limited

At the balance sheet date the amount due from Back In Shape Program Limited is £34,086.09. L Fatica is the director of this company.


Back In Shape Clinic Limited

At the balance sheet date the amount due from Back In shape Clinic is £240.00.L Fatica and M Fatica are directors of this company.


Back In Shape Studio Limited

At the Balance sheet date the amount due from Back In Shape Studio Limited is £240.00.L Fatica and M Fatica are directors of this company


Gloabal Wellbeing Ltd

At the balance sheet date the amount due to Global Wellbeing Ltd was £495.38. L Fatica and M Fatica are the directors of this company.