Registration number: 06486077

Farnah Investments Limited

(Registration number: 06486077)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	100,000	100,000
Current assets
Debtors	5	450	471
Cash at bank and in hand		3,254	1,590
		3,704	2,061
Creditors: Amounts falling due within one year	6	(12,686)	(12,153)
Net current liabilities		(8,982)	(10,092)
Total assets less current liabilities		91,018	89,908
Creditors: Amounts falling due after more than one year	6	(57,348)	(58,039)
Net assets		33,670	31,869
Capital and reserves
Called up share capital	8	1	1
Revaluation reserve		10,000	10,000
Retained earnings		23,669	21,868
Shareholders' funds		33,670	31,869

For the financial year ending 31 March 2026 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 his 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 and 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 September 2026
 

......................................... Vejay Raj Pal Director

Farnah Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

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

The address of its registered office is:
2 Rock Cottages
Farnah Green
Belper
Derbyshire
DE56 2UP

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

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 current 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.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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.

Borrowings

Farnah Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 April 2025	100,000	100,000
At 31 March 2026	100,000	100,000
Depreciation
Carrying amount
At 31 March 2026	100,000	100,000
At 31 March 2025	100,000	100,000

Included within the net book value of land and buildings above is £100,000 (2025 - £100,000) in respect of freehold land and buildings.
 

5

Debtors

Current	2026 £	2025 £
Other debtors	450	471
	450	471

Farnah Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	7	1,050	1,300
Amounts owed to group undertakings and undertakings in which the company has a participating interest		7,912	7,530
Taxation and social security		401	-
Accruals and deferred income		179	179
Other creditors		3,144	3,144
		12,686	12,153

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	7	57,348	58,039

7	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	57,348	58,039

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	1,050	1,300

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary share of £1 each	1	1	1	1