Accounts filed on 31-12-2021


Registered number: 05618467






FHC INVESTMENTS LIMITED


ACCOUNTS

FOR THE YEAR ENDED 31/12/2021
























Prepared By:
Stratus Financial Consultants Limited
217 Cutbush Lane
Southampton
Hampshire
SO18 2GF


UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 31/12/2021





DIRECTORS
A F P Fordyce
A J Hunt



SECRETARY
A J Hunt


REGISTERED OFFICE
Calpe House
7a St Thomas Street
Winchester
Hampshire
SO23 9HE


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 05618467



ACCOUNTANTS
Stratus Financial Consultants Limited
217 Cutbush Lane
Southampton
Hampshire
SO18 2GF


UNAUDITED ACCOUNTS
FOR THEYEARENDED31/12/2021



CONTENTS



		Page

Directors' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		5


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/12/2021

			2021		2020
	Notes		£		£

FIXED ASSETS
Tangible assets	3		639,199		529,750
Investment Assets	4		281,083		272,963

			920,282		802,713

CURRENT ASSETS
Cash at bank and in hand		94,274		5,688
		94,274		5,688
CREDITORS: Amounts falling due within one year	6	332,485		320,120
NET CURRENT LIABILITIES			(238,211)		(314,432)
TOTAL ASSETS LESS CURRENT LIABILITIES			682,071		488,281


PROVISIONS FOR LIABILITIES AND CHARGES	7		77,032		47,753

NET ASSETS			605,039		440,528

CAPITAL AND RESERVES

Called up share capital	8		200		200
Revaluation reserve	1e,9		246,097		219,334
Profit and loss account			358,742		220,994
SHAREHOLDERS' FUNDS			605,039		440,528


BALANCE SHEET AT 31/12/2021

For the year ending 31/12/2021 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 28/07/2022 and signed on their behalf by



.............................
A F P Fordyce
Director



.............................
A J Hunt
Director

1. ACCOUNTING POLICIES



1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .



1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and machinery - straight line over 4 years.



1c. Investment Properties
Investment property represents the company's share of a property investment joint venture. It is initially recognised at cost.
The Investment property within the joint venture is then measured at fair value at each reporting date. Any fair value gains arising are not realised profits and are therefore transferred to a separately designated non-distributable revaluation reserve.



1d. Investments
Investments held as fixed assets are stated at cost less any provisions for impairment.



1e. Revaluation Reserve
Fair value gains on investment property are not realised profits and are therefore transferred to a separately designated non-distributable reserve.



4. FINANCIAL ASSETS

	Shares in group companies	Other
	and participating interests	Investments	Total
	£	£	£
Cost
At 01/01/2021	100	272,863	272,963
Additions	-	8,120	8,120
At 31/12/2021	100	280,983	281,083
Amortisation
Net Book Amounts
At 31/12/2021	100	280,983	281,083
At 31/12/2020	100	272,863	272,963



5. INVESTMENT PROPERTIES

	Investment
	Properties	Total
	£	£
Fair value
At 01/01/2021	529,750	529,750
Additions	53,407	53,407
Revaluation	56,042	56,042
At 31/12/2021	639,199	639,199
Investment property represents the company's share of a property investment joint venture.
The investment property therein was valued on 30 September 2021 at fair value (open market basis). The location and class of investment property were among the factors that were taken into consideration when determining fair value.
Fair value at 31 December 2021 Is represented by cost of £316,070 plus total revaluation of £323,129.



6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2021	2020
	£	£
UK corporation tax	15,769	6,589
Other creditors	72,700	87,925
Accruals	9,570	9,570
Amounts due to group companies	234,446	216,036
	332,485	320,120



8. SHARE CAPITAL	2021	2020
	£	£
Allotted, issued and fully paid:
50 Class A shares of £1 each	50	50
50 Class B shares of £1 each	50	50
50 Class C shares of £1 each	50	50
50 Class D shares of £1 each	50	50
	200	200



9. REVALUATION RESERVE	2021	2020
	£	£
Revaluation reserve	246,097	219,334
	246,097	219,334

This reserve is used to recognise gains in the fair value of investment properties. It is also used to record the deferred tax charge on fair values of investment properties.



10. CONTROLLING PARTY
The ultimate control is exercised by A J Hunt and A F P Fordyce.