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Company No: 15887995 (England and Wales)

SANGFROID HOLDINGS LTD

Unaudited Financial Statements
For the financial period from 09 August 2024 to 31 December 2024
Pages for filing with the registrar

SANGFROID HOLDINGS LTD

Unaudited Financial Statements

For the financial period from 09 August 2024 to 31 December 2024

Contents

SANGFROID HOLDINGS LTD

BALANCE SHEET

As at 31 December 2024
SANGFROID HOLDINGS LTD

BALANCE SHEET (continued)

As at 31 December 2024
Note 31.12.2024
£
Fixed assets
Investments 3 2,234,649
2,234,649
Creditors: amounts falling due within one year 4 ( 100)
Net current liabilities (100)
Total assets less current liabilities 2,234,549
Net assets 2,234,549
Capital and reserves
Called-up share capital 5 200
Share premium account 1,459,800
Profit and loss account 774,549
Total shareholders' funds 2,234,549

For the financial period ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A – small entities. The financial statements of Sangfroid Holdings Ltd (registered number: 15887995) were approved and authorised for issue by the Board of Directors on 19 April 2025. They were signed on its behalf by:

H M B Hayes
Director
SANGFROID HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 09 August 2024 to 31 December 2024
SANGFROID HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 09 August 2024 to 31 December 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Sangfroid Holdings Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Generator Hub Kings Wharf, The Quay, Exeter, EX2 4AN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

Reporting period length

The company shortened the year end to 31 December 2024 from 31 August 2025 to be coterminous with other related companies.

Dividend income

Dividend income is recognised when the company's right to receive payment has been established.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

Period from
09.08.2024 to
31.12.2024
Number
Monthly average number of persons employed by the Company during the period, including directors 0

3. Fixed asset investments

Investments in subsidiaries

31.12.2024
£
Cost
At 09 August 2024 0
Additions 2,234,649
At 31 December 2024 2,234,649
Carrying value at 31 December 2024 2,234,649

4. Creditors: amounts falling due within one year

31.12.2024
£
Amounts owed to Group undertakings 100

5. Called-up share capital

31.12.2024
£
Allotted, called-up and fully-paid
99 Ordinary A shares of £ 1.00 each 99
99 Ordinary B shares of £ 1.00 each 99
1 Ordinary C share of £ 1.00 1
1 Ordinary D share of £ 1.00 1
200

On incorporation 1 Ordinary share was allotted. On 16 September 2024 a further 199 Ordinary shares were allotted.

6. Related party transactions

Transactions with entities in which the entity itself has a participating interest

31.12.2024
£
Sangfroid Group Limited 100

During the period Sangfroid Holdings Limited loaned Sangfroid Group Limited £100. No interest has been charged and the amount is repayable on demand.