FUHNGWA'S HEAVEN LIMITED


Directors	CHEBE, Grace Lem
	FUH, Ngwa Innocent


Registered Address	3 Wavell Close
	Wavell Close
	Reading
	RG2 8EJ


Registered Number	12351022 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		239,314		239,314
			239,314		239,314
Current assets
Cash at bank and on hand		184		2,072
		184		2,072
Creditors amounts falling due within one year	4	(104,254)		(89,860)
Net current assets (liabilities)			(104,070)		(87,788)
Total assets less current liabilities			135,244		151,526
Creditors amounts falling due after one year	5		(158,114)		(158,114)
Net assets			(22,870)		(6,588)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(22,970)		(6,688)
Shareholders' funds			(22,870)		(6,588)

The company was entitled to exemption from audit for this reporting period 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 September 2026, and are signed on its behalf by:

FUH, Ngwa Innocent
Director
Registered Company No. 12351022

FUHNGWA'S HEAVEN LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Investment property


		£
	Fair value at 01 January 25	239,314
	At 31 December 25	239,314

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Other creditors	103,654	89,260
Accrued liabilities and deferred income	600	600
Total	104,254	89,860

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	158,114	158,114
Total	158,114	158,114

6.	Directors advances, credits and guarantees
	Included within Other Creditors is an amount of £103,454 (2024: £89,260) owed by the company to Ngwa Fuh, a director of the company. This loan is interest-free, unsecured, and has no fixed terms of repayment.