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REGISTERED NUMBER: 09230288 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

FERGAL HOLDINGS LIMITED

FERGAL HOLDINGS LIMITED (REGISTERED NUMBER: 09230288)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


FERGAL HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: Mr P A Sparrowhawk
Mr D Sullivan





REGISTERED OFFICE: The Downs Road
Standlake
Witney
Oxfordshire
OX29 7YP





REGISTERED NUMBER: 09230288 (England and Wales)





AUDITORS: Bronsens
Chartered Certified Accountants
Statutory Auditors
Eden House
Two Rivers Business Park
Witney
Oxfordshire
OX28 4BL

FERGAL HOLDINGS LIMITED (REGISTERED NUMBER: 09230288)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Investments 4 293,058 379,706

CURRENT ASSETS
Debtors 5 31,737 1,708
Cash at bank 5,213 18,290
36,950 19,998
CREDITORS
Amounts falling due within one year 6 52,986 35,768
NET CURRENT LIABILITIES (16,036 ) (15,770 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

277,022

363,936

CAPITAL AND RESERVES
Called up share capital 7 725 725
Share premium 21,025 21,025
Retained earnings 255,272 342,186
SHAREHOLDERS' FUNDS 277,022 363,936

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2025 and were signed on its behalf by:




Mr D Sullivan - Director



Mr P A Sparrowhawk - Director


FERGAL HOLDINGS LIMITED (REGISTERED NUMBER: 09230288)

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

1. STATUTORY INFORMATION

Fergal 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 principal activity of the Company throughout the period was that of a Holding Company.

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

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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements
The financial statements contain information about Fergal Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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 NIL (2023 - NIL).

FERGAL HOLDINGS LIMITED (REGISTERED NUMBER: 09230288)

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

4. FIXED ASSET INVESTMENTS
Unlisted
investments
£   
COST OR VALUATION
At 1 January 2024 379,706
Revaluations (86,648 )
At 31 December 2024 293,058
NET BOOK VALUE
At 31 December 2024 293,058
At 31 December 2023 379,706

Cost or valuation at 31 December 2024 is represented by:

Unlisted
investments
£   
Valuation in 2018 (1,298,721 )
Valuation in 2019 (38,812 )
Valuation in 2020 232,456
Valuation in 2021 9,055
Valuation in 2022 (483,860 )
Valuation in 2023 (238,347 )
Valuation in 2024 (86,648 )
Cost 2,197,935
293,058

If fixed asset investment had not been revalued it would have been included at the following historical cost:

31.12.24 31.12.23
£    £   
Cost 2,197,935 2,197,935

Fixed asset investment was valued on an open market basis on 31 December 2024 by the Directors .

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Fergal Contracting Co. Ltd
Registered office: The Downs Road, Standlake, Witney, OX29 7YP
Nature of business: Construction
%
Class of shares: holding
Ordinary A 100.00
Ordinary C 100.00
31.12.24 31.12.23
£    £   
Aggregate capital and reserves 293,058 379,706
Profit/(loss) for the year 90,272 (80,071 )

FERGAL HOLDINGS LIMITED (REGISTERED NUMBER: 09230288)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Amounts owed by group undertakings 31,737 -
Directors' current accounts - 1,708
31,737 1,708

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Amounts owed to group undertakings - 20,040
Directors' current accounts 52,986 15,728
52,986 35,768

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
200 Ordinary C £1 200 200
175 Ordinary A1 £1 175 175
175 Ordinary A3 £1 175 175
175 Ordinary A4 £1 175 175
725 725

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mr Mark Nicholas Winks FCCA (Senior Statutory Auditor)
for and on behalf of Bronsens

9. ULTIMATE CONTROLLING PARTY

No individual has ultimate control of the company. The controlling parties are the shareholders of Fergal Holdings Ltd.