FIFTY ONE INVESTMENTS LTD - Filleted accounts

Registered number

11152982

FIFTY ONE INVESTMENTS LTD

Filleted Accounts

31 January 2026

FIFTY ONE INVESTMENTS LTD
Registered number:		11152982
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		502,000			500,000

Current assets
Cash at bank and in hand		4,048			26,566


Net current assets			4,048			26,566

Total assets less current liabilities			506,048			526,566

Creditors: amounts falling due after more than one year	4		(333,566)			(358,267)

Provisions for liabilities			(47,971)			(36,078)


Net assets			124,511			132,221

Capital and reserves
Called up share capital			1			1
Profit and loss account			124,510			132,220

Shareholders' funds			124,511			132,221

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Nilesh Chavda
Director
Approved by the board on 19 October 2026

FIFTY ONE INVESTMENTS LTD
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable for rental income.Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease.Initial direct costs incurred in negotiating and arranging an operating lease are added to the carring amount of the leased asset and recognised on a straight line basis over the lease term.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investment Properties are properties, which are held either to earn rental income or for capital appreciation or for both. Investment properties are recognised initially at cost.Subsequently it is measured at fair value at the reprorting date.The surplus or deficit on revaluation is recognised in the profit and loss account.


	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.



2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 February 2025	500,000		5,200		505,200
	Surplus on revaluation	2,000		-		2,000
	At 31 January 2026	502,000		5,200		507,200

	Depreciation
	At 1 February 2025	-		5,200		5,200
	At 31 January 2026	-		5,200		5,200

	Net book value
	At 31 January 2026	502,000		-		502,000
	At 31 January 2025	500,000		-		500,000
	The fair value of the investment property has been arrived at on the basis of a valuation carried out at 31 January 2026 by the director.The valuation was made on an open market basis by reference to market evidence of transaction prices for similar properties.


4	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			272,772		270,974
	Other creditors			60,794		87,293
				333,566		358,267


5	Other information

	FIFTY ONE INVESTMENTS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	51 Park Road
	Hounslow
	Middlesex
	TW3 2HG