Foster-James Investments Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13595727

Foster-James Investments Limited

Filleted Unaudited Financial Statements

30 September 2026

Foster-James Investments Limited

Financial Statements

Year ended 30 September 2026

Contents	Pages

Statement of financial position	1

Notes to the financial statements	2 to 5

Foster-James Investments Limited

Statement of Financial Position

30 September 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	5	1,022,073	1,023,178

Current assets

Debtors	6	6,698	–
Cash at bank and in hand		8,099	7,244
		--------	-------
		14,797	7,244

Creditors: amounts falling due within one year	7	( 692,775)	( 645,368)
		---------	---------
Net current liabilities		( 677,978)	( 638,124)
		------------	------------
Total assets less current liabilities		344,095	385,054

Creditors: amounts falling due after more than one year	8	( 721,544)	( 721,617)
		---------	---------
Net liabilities		( 377,449)	( 336,563)
		---------	---------

Capital and reserves

Called up share capital	9	2	2
Profit and loss account		( 377,451)	( 336,565)
		---------	---------
Shareholders deficit		( 377,449)	( 336,563)
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 4 November 2026 , and are signed on behalf of the board by:

Mr G Foster-James	Mrs R Foster-James
Director	Director

Company registration number: 13595727

Foster-James Investments Limited

Notes to the Financial Statements

Year ended 30 September 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Green Acres Hideaway, Green Acre, Jameston, Tenby, SA70 8QB, Wales.

2. Statement of compliance

These financial statements have been prepared in accordance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason, the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	2% straight line
Plant and machinery	-	25% reducing balance
Fixtures and fittings	-	25% reducing balance
Property improvements	-	2% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 6 (2025: 6 ).

5. Tangible assets

	Freehold property	Plant and machinery	Fixtures and fittings	Property improvements	Total
	£	£	£	£	£
Cost
At 1 October 2025	1,038,802	13,649	48,331	40,389	1,141,171
Additions	–	–	23,428	10,407	33,835
	------------	--------	--------	--------	------------
At 30 September 2026	1,038,802	13,649	71,759	50,796	1,175,006
	------------	--------	--------	--------	------------
Depreciation
At 1 October 2025	83,104	6,254	26,564	2,071	117,993
Charge for the year	20,776	1,849	11,299	1,016	34,940
	------------	--------	--------	--------	------------
At 30 September 2026	103,880	8,103	37,863	3,087	152,933
	------------	--------	--------	--------	------------
Carrying amount
At 30 September 2026	934,922	5,546	33,896	47,709	1,022,073
	------------	--------	--------	--------	------------
At 30 September 2025	955,698	7,395	21,767	38,318	1,023,178
	------------	--------	--------	--------	------------

6. Debtors

	2026	2025
	£	£
Other debtors	6,698	–
	-------	----

Other debtors include an amount of £Nil (2025 - £Nil) falling due after more than one year.

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Social security and other taxes	7,685	8,248
Other creditors	685,090	637,120
	---------	---------
	692,775	645,368
	---------	---------

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts (secured)	721,544	721,617
	---------	---------

Included within creditors: amounts falling due after more than one year is an amount of £721,544 (2025: £721,617) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

Security is given to Yorkshire Building Society by way of a first legal mortgage over the freehold property of the company dated 11 February 2022.

9. Called up share capital

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 1 each	2	2	2	2
	----	----	----	----

10. Related party transactions

The company was under the control of Mr G Foster-James and Mrs R Foster-James throughout the current and previous year by virtue of their joint shareholding in 100% of the issued ordinary share capital. No transactions with related parties were undertaken such as are required to be disclosed under FRS 102.