REGISTERED NUMBER: 16227089 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 4 FEBRUARY 2025 TO 31 MARCH 2026

FOR

FX5 INVESTMENTS LIMITED

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Investments

4

6,887,894

Current assets

Debtors

5

6,058

Cash at bank

8,321

14,379

Creditors

Amounts falling due within one year

6

6,493,239

Net current liabilities

(6,478,860

)

Total assets less current liabilities

409,034

Provisions for liabilities

7

96,672

Net assets

312,362

Capital and reserves

Called up share capital

8

100

Fair value reserve

9

290,016

Retained earnings

22,246

Shareholders' funds

312,362

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 November 2026 and were signed on its behalf by:

Mr J A Stelfox - Director

1.	Statutory information

FX5 Investments Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 16227089. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and business address is West Wood, Gaunts Common, Wimborne, Dorset, BH21 4JR.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

Change of accounting period

On 12 May 2025 the company changed its accounting period end to 31 March, in line with the other group companies.

3.	Employees and directors

The average number of employees during the period was 2 .

4.	Fixed asset investments

Listed

Unlisted

investments

investments

Totals

£

£

£

Cost or valuation

Additions

8,484,999

447,640

8,932,639

Disposals

(2,528,915

)

-

(2,528,915

)

Income and gains

148,541

-

148,541

Revaluations

378,397

8,291

386,688

Impairments

-

(40,915

)

(40,915

)

Exchange differences

74

-

74

Fees and taxes

(10,218

)

-

(10,218

)

At 31 March 2026

6,472,878

415,016

6,887,894

Net book value

At 31 March 2026

6,472,878

415,016

6,887,894

Cost or valuation at 31 March 2026 is represented by:

Listed

Unlisted

investments

investments

Totals

£

£

£

Valuation in 2026

378,397

8,291

386,688

Cost

6,094,481

406,725

6,501,206

6,472,878

415,016

6,887,894

If fixed asset investments had not been revalued they would have been included at the following historical cost:

£

Cost

6,501,206

Fixed asset investments were valued on an open market basis on 31 March 2026 by the director .

5.

Debtors: amounts falling due within one year

£

Other debtors

5,905

Tax

153

6,058

6.

Creditors: amounts falling due within one year

£

Trade creditors

132

Amounts owed to group undertakings

554

Other creditors

2,053

Directors' current accounts

6,488,000

Accruals and deferred income

2,500

6,493,239

7.	Provisions for liabilities

£

Deferred tax

96,672

Deferred

tax

£

Charge to fair value reserve

96,672

Balance at 31 March 2026

96,672

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100

100 Ordinary shares of £1 were issued during the period for cash of £ 100 .

9.

Reserves

Fair

value

reserve

£

Unrealised investment gains

386,688

Taxation

(96,672

)

At 31 March 2026

290,016

10.	Ultimate controlling party

The Company is under the control of the Directors, by virtue of their combined 100% holding of the issued voting share capital of the ultimate parent company, FX5 Limited.