REGISTERED NUMBER: 05806947

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

FQF HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr G J York

Mrs P R York

Mrs C J Haggis

Mr D Spray

SECRETARY:

Mr D Spray

REGISTERED OFFICE:

Quorn House

Comet Way

Hermitage Industrial Estate

Coalville

Leicestershire

LE67 3FS

REGISTERED NUMBER:

05806947

ACCOUNTANTS:

Magma Audit LLP

Unit 2

Charnwood Edge Business Park

Syston Road

Leicester

LE7 4UZ

FIXED ASSETS

Investments

4

937,501

937,501

CURRENT ASSETS

Debtors

5

7

866,525

Cash at bank

1

1

8

866,526

CREDITORS

Amounts falling due within one year

6

(900,008

)

(1,766,535

)

NET CURRENT LIABILITIES

(900,000

)

(900,009

)

TOTAL ASSETS LESS CURRENT LIABILITIES

37,501

37,492

CAPITAL AND RESERVES

Called up share capital

37,501

37,501

Retained earnings

-

(9

)

37,501

37,492

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 16 September 2025 and were signed on its behalf by:

Mrs C J Haggis - Director

1.	STATUTORY INFORMATION

FQF Holdings Limited is a limited company, registered in England and Wales. Its registered office address is Quorn House, Comet Way, Hermitage Industrial Estate, Coalville, Leics, LE67 3FS and the registered number is 05806947.

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.

The presentation currency of the financial statements is pound sterling (£) and figures are rounded to the nearest £1.

Investments in subsidiaries

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Financial instruments

(i) Financial assets

Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest rate method.

(ii) Financial liabilities

Basic financial liabilities, including trade and other creditors are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

937,501

Additions

345,510

Disposals

(345,510

)

At 31 December 2024

937,501

NET BOOK VALUE

At 31 December 2024

937,501

At 31 December 2023

937,501

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed by group undertakings

7

866,525

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed to group undertakings

900,008

1,766,535

7.	POST BALANCE SHEET EVENTS

In 2025, Quorn House Holdings Limited the ultimate controlling party of the group undertook a capital reduction to demerge its shareholding in F&P Investments Limited such that F&P Investments Limited became a wholly owned subsidiary of FPI Capital Partners Limited.

8.	ULTIMATE CONTROLLING PARTY

During the year a group reorganisation happened. The ultimate controlling party is Quorn House Holdings Limited.