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REGISTERED NUMBER: SC263254 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2024

FOR

F & D HOLDINGS LIMITED

F & D HOLDINGS LIMITED (REGISTERED NUMBER: SC263254)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024










Page

Company Information 1

Income Statement 2

Balance Sheet 3

Statement of Changes in Equity 5

Notes to the Financial Statements 6


F & D HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2024







DIRECTOR: Mr D Gibb





REGISTERED OFFICE: 31-33 Albert Street
Motherwell
Lanarkshire
ML1 1PR





REGISTERED NUMBER: SC263254 (Scotland)





ACCOUNTANTS: Donachie Chartered Accountants
2nd Floor
Templeton House
62 Templeton Street
Glasgow
G40 1DA

F & D HOLDINGS LIMITED (REGISTERED NUMBER: SC263254)

INCOME STATEMENT
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

2024 2023
£    £   

TURNOVER - -
OPERATING PROFIT - -

PROFIT BEFORE TAXATION - -

Tax on profit - -
PROFIT FOR THE FINANCIAL YEAR - -

F & D HOLDINGS LIMITED (REGISTERED NUMBER: SC263254)

BALANCE SHEET
30TH SEPTEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Investments 4 5,083,280 5,083,280
TOTAL ASSETS LESS CURRENT LIABILITIES 5,083,280 5,083,280

CREDITORS
Amounts falling due after more than one year 5 - 611,921
NET ASSETS 5,083,280 4,471,359

CAPITAL AND RESERVES
Called up share capital 12,250 12,250
Share premium 1,212,750 1,212,750
Retained earnings 3,858,280 3,246,359
SHAREHOLDERS' FUNDS 5,083,280 4,471,359

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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.

F & D HOLDINGS LIMITED (REGISTERED NUMBER: SC263254)

BALANCE SHEET - continued
30TH SEPTEMBER 2024



The financial statements were approved by the director and authorised for issue on 20th June 2025 and were signed by:





Mr D Gibb - Director


F & D HOLDINGS LIMITED (REGISTERED NUMBER: SC263254)

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

Called up
share Retained Share Total
capital earnings premium equity
£    £    £    £   
Balance at 1st October 2022 12,250 3,246,359 1,212,750 4,471,359

Changes in equity
Balance at 30th September 2023 12,250 3,246,359 1,212,750 4,471,359

Changes in equity
Total comprehensive income - 611,921 - 611,921
Balance at 30th September 2024 12,250 3,858,280 1,212,750 5,083,280

F & D HOLDINGS LIMITED (REGISTERED NUMBER: SC263254)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


1. STATUTORY INFORMATION

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

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.

Subsidiary undertakings
Investments in subsidiary undertakings are initially stated at cost in the balance sheet and reviewed annually by the directors for impairment.

3. EMPLOYEES AND DIRECTORS

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

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1st October 2023
and 30th September 2024 5,083,280
NET BOOK VALUE
At 30th September 2024 5,083,280
At 30th September 2023 5,083,280

5. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings - 611,921

6. ULTIMATE CONTROLLING PARTY

The controlling party is Mr D Gibb.