Registration number: 12400695

FFI Investments Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

FFI Investments Ltd

Company Information

Directors

Mr Timothy Angus Irlam Mrs Jacqueline Irlam

Registered office

103 King Street Knutsford Cheshire WA16 6EQ

Accountants

The Moffatts Partnership LLP Suite 1.1, First Floor Jackson House Sibson Road Sale M33 7RR

FFI Investments Ltd

(Registration number: 12400695)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Investment property	4	934,031	518,427
Current assets
Cash at bank and in hand		14,423	1,227
Creditors: Amounts falling due within one year	5	(990,299)	(547,632)
Net current liabilities		(975,876)	(546,405)
Net liabilities		(41,845)	(27,978)
Capital and reserves
Called up share capital	6	100	100
Retained earnings		(41,945)	(28,078)
Shareholders' deficit		(41,845)	(27,978)

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 September 2026 and signed on its behalf by:
 

......................................... Mr Timothy Angus Irlam Director

FFI Investments Ltd

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

1	General information

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

The address of its registered office is:
103
King Street
Knutsford
Cheshire
WA16 6EQ

These financial statements were authorised for issue by the Board on 22 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.

Going concern

The directors have a reasonable expectation that the company will have adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis on preparing its financial statements.

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.

FFI Investments Ltd

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

Government grants

Government grants are recognised under the accrual model. Income is recognised in the same period that the related expenditure the grant is intended to compensate is incurred.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers 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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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 directors) during the year, was 2 (2025 - 0).

4	Investment properties

	2026 £
At 1 February	518,427
Additions	415,604
At 31 January	934,031

The properties were valued by the director on 31st January 2026 and no further valuation has taken place.

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

FFI Investments Ltd

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

5

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Accruals and deferred income	15,867	1,320
Other creditors	974,432	546,312
	990,299	547,632

FFI Investments Ltd

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

6	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary share class 1 of £1 each	100	100	100	100