Family Investment (Four) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02926825

Family Investment (Four) Limited

Filleted Unaudited Financial Statements

31 March 2025

Family Investment (Four) Limited

Financial Statements

Year ended 31 March 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Family Investment (Four) Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5	249,542	236,661
Investments	6	500	500
		---------	---------
		250,042	237,161

Current assets

Debtors	7	2,002	18,049
Cash at bank and in hand		35,664	96,877
		--------	---------
		37,666	114,926

Creditors: amounts falling due within one year	8	11,607		12,408
		--------		---------
Net current assets			26,059	102,518
			---------	---------
Total assets less current liabilities			276,101	339,679

Provisions	( 9,028)	1,503
	---------	---------
Net assets	285,129	338,176
	---------	---------

Capital and reserves

Called up share capital	248,000	248,000
Share premium account	34,966	34,966
Revaluation reserve	44,097	44,097
Profit and loss account	( 41,934)	11,113
	---------	---------
Shareholders funds	285,129	338,176
	---------	---------

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 31 March 2025 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 .

Family Investment (Four) Limited

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 15 November 2025 , and are signed on behalf of the board by:

Mrs Y Elder	Ms L E Corfe
Director	Director

Company registration number: 02926825

Family Investment (Four) Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Bridge House Green Hills, Barham, Canterbury, Kent, CT4 6LE.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

After making appropriate enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future for at least one year from the date of the financial information. For these reasons they continue to adopt the going concern basis in preparing the company's financial information.

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 and represents amounts receivable for services rendered, stated net of discounts.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and 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
Fixtures and fittings	-	25% straight line
Motor vehicles	-	25% straight line
Equipment	-	25% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

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.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 10 (2024: 10 ).

5. Tangible assets

	Freehold property	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 April 2024	387,528	18,944	38,003	46,322	490,797
Additions	33,115	–	–	2,115	35,230
	---------	--------	--------	--------	---------
At 31 March 2025	420,643	18,944	38,003	48,437	526,027
	---------	--------	--------	--------	---------
Depreciation
At 1 April 2024	169,994	11,798	32,739	39,605	254,136
Charge for the year	8,413	4,736	3,948	5,252	22,349
	---------	--------	--------	--------	---------
At 31 March 2025	178,407	16,534	36,687	44,857	276,485
	---------	--------	--------	--------	---------
Carrying amount
At 31 March 2025	242,236	2,410	1,316	3,580	249,542
	---------	--------	--------	--------	---------
At 31 March 2024	217,534	7,146	5,264	6,717	236,661
	---------	--------	--------	--------	---------

6. Investments

	Other investments other than loans
	£
Cost
At 1 April 2024 and 31 March 2025	500
	----
Impairment
At 1 April 2024 and 31 March 2025	–
	----

Carrying amount
At 31 March 2025	500
	----
At 31 March 2024	500
	----

7. Debtors

	2025	2024
	£	£
Trade debtors	394	–
Other debtors	1,608	18,049
	-------	--------
	2,002	18,049
	-------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	303	2,073
Corporation tax	–	149
Social security and other taxes	2,763	2,610
Other creditors	8,541	7,576
	--------	--------
	11,607	12,408
	--------	--------