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Registration number: 15522801

CCF Group Holdings Ltd

Unaudited Filleted Financial Statements

for the Period from 26 February 2024 to 31 January 2025

 

CCF Group Holdings Ltd

Contents

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Unaudited Financial Statements

4 to 8

 

CCF Group Holdings Ltd

Company Information

Directors

NP Henley

CA Shepherd

Registered office

Davies House Business Centre
4 Lowndes Road
Wollaston
Stourbridge
West Midlands
DY8 3SS

Accountants

Bissell & Brown Midlands Ltd
Chartered Certified Accountants
Charter House
56 High Street
Sutton Coldfield
West Midlands
B72 1UJ

 

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
CCF Group Holdings Ltd
for the Period Ended 31 January 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CCF Group Holdings Ltd for the period ended 31 January 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of CCF Group Holdings Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of CCF Group Holdings Ltd and state those matters that we have agreed to state to the Board of Directors of CCF Group Holdings Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CCF Group Holdings Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that CCF Group Holdings Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and results of CCF Group Holdings Ltd. You consider that CCF Group Holdings Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of CCF Group Holdings Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Bissell & Brown Midlands Ltd
Chartered Certified Accountants
Charter House
56 High Street
Sutton Coldfield
West Midlands
B72 1UJ

22 May 2025

 

CCF Group Holdings Ltd

(Registration number: 15522801)
Balance Sheet as at 31 January 2025

Note

2025
£

Fixed assets

 

Investments

4

560,000

Current assets

 

Debtors

5

200

Cash at bank and in hand

 

300

 

500

Creditors: Amounts falling due within one year

6

(360,300)

Net current liabilities

 

(359,800)

Total assets less current liabilities

 

200,200

Creditors: Amounts falling due after more than one year

6

(200,000)

Net assets

 

200

Capital and reserves

 

Called up share capital

7

200

Shareholders' funds

 

200

For the financial period ending 31 January 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 accounts for the period in question in accordance with section 476; and

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

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the directors' report and the Profit and Loss Account.

Approved and authorised by the Board on 22 May 2025 and signed on its behalf by:
 

.........................................
NP Henley
Director

.........................................
CA Shepherd
Director

 
     
 

CCF Group Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 26 February 2024 to 31 January 2025

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Davies House Business Centre
4 Lowndes Road
Wollaston
Stourbridge
West Midlands
DY8 3SS
United Kingdom

These financial statements were authorised for issue by the Board on 22 May 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

 

CCF Group Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 26 February 2024 to 31 January 2025 (continued)

2

Accounting policies (continued)

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

CCF Group Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 26 February 2024 to 31 January 2025 (continued)

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

4

Investments

2025
£

Investments in subsidiaries

560,000

Subsidiaries

£

Cost or valuation

Additions

560,000

Provision

Carrying amount

At 31 January 2025

560,000

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

     

2025

Subsidiary undertakings

Cleanroom And Containment Facilities Limited

Davies House Business Centre
4 Lowndes Road
Wollaston
Stourbridge
West Midlands
DY8 3SS

United Kingdom

Ordinary

50%

 

CCF Group Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 26 February 2024 to 31 January 2025 (continued)

4

Investments (continued)

Subsidiary undertakings

Cleanroom And Containment Facilities Limited

The principal activity of Cleanroom And Containment Facilities Limited is the design and construction of sterile commercial buildings.. Its financial period end is 31 January.

5

Debtors

Current

2025
£

Other debtors

200

 

200

6

Creditors

Creditors: amounts falling due within one year

Note

2025
£

Due within one year

 

Loans and borrowings

6.1

150,000

Amounts owed to group undertakings and undertakings in which the company has a participating interest

8

210,300

 

360,300

Creditors: amounts falling due after more than one year

Note

2025
£

Due after one year

 

Loans and borrowings

6.1

200,000

6.1

Loans and borrowings

2025
£

Current loans and borrowings

Loan Notes

150,000

 

CCF Group Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 26 February 2024 to 31 January 2025 (continued)

6

Creditors (continued)

6.1

Loans and borrowings (continued)

Non-current loans and borrowings

2025
£

Loan Notes

200,000

7

Share capital

Allotted, called up and fully paid shares

2025

No.

£

Ordinary of £1 each

200

200

   

8

Related party transactions

Summary of transactions with subsidiaries

Cleanroom & Containment Facilities Limited

Loans from related parties

2025

Subsidiary
£

Total
£

Advanced

210,300

210,300

At end of period

210,300

210,300