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REGISTERED NUMBER: 05343299 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

F & B HOLDINGS LIMITED

F & B HOLDINGS LIMITED (REGISTERED NUMBER: 05343299)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


F & B HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTOR: J A Booth





SECRETARY: J R Furze





REGISTERED OFFICE: 14 Kennington Road
LONDON
London
SE1 7BL





REGISTERED NUMBER: 05343299 (England and Wales)

F & B HOLDINGS LIMITED (REGISTERED NUMBER: 05343299)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 4 330,915 330,915

CURRENT ASSETS
Cash at bank 79,326 60,181

CREDITORS
Amounts falling due within one year 5 26,008 30,433
NET CURRENT ASSETS 53,318 29,748
TOTAL ASSETS LESS CURRENT
LIABILITIES

384,233

360,663

CREDITORS
Amounts falling due after more than one
year

6

291,657

291,657
NET ASSETS 92,576 69,006

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 92,574 69,004
SHAREHOLDERS' FUNDS 92,576 69,006

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 April 2025 and were signed by:



J A Booth - Director


F & B HOLDINGS LIMITED (REGISTERED NUMBER: 05343299)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

F & B Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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
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 year 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 August 2023
and 31 July 2024 330,915
NET BOOK VALUE
At 31 July 2024 330,915
At 31 July 2023 330,915

F & B HOLDINGS LIMITED (REGISTERED NUMBER: 05343299)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Director's current account 26,008 30,433

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
0% fixed rate loan notes 291,657 291,657

Amounts falling due in more than five years:

Repayable otherwise than by instalments
0% fixed rate loan notes 291,657 291,657

The loan notes have an interest rate of 0% attached to them, however they do have a finance charge linked to them which is based upon the dividend income received by the company.

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 2

8. RELATED PARTY DISCLOSURES

During the year, the company repaid J A Booth £4,425 in respect of his loan account. At the year end £26,008 (2023-£30,433) was owed to J A Booth. No interest was charged on this loan.