REGISTERED NUMBER: 07868270 (England and Wales)

F.B.S. Holdings (UK) Limited

Financial Statements

for the Year Ended 31 December 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Kershaw

TR Phillips

REGISTERED OFFICE:

14-15 Aston Fields Road

Whitehouse Industrial Estate

Runcorn

Cheshire

WA7 3DL

REGISTERED NUMBER:

07868270 (England and Wales)

AUDITORS:

McMillan & Co LLP

Chartered Accountants and

Statutory Auditor

28 Eaton Avenue

Matrix Office Park

Buckshaw Village

Chorley

Lancashire

PR7 7NA

FIXED ASSETS

Tangible assets

5

9,026

17,253

Investments

6

740,000

740,000

749,026

757,253

CURRENT ASSETS

Debtors

7

99,798

76,107

Cash at bank

12,126

15,720

111,924

91,827

CREDITORS

Amounts falling due within one year

8

12,225

19,724

NET CURRENT ASSETS

99,699

72,103

TOTAL ASSETS LESS CURRENT LIABILITIES

848,725

829,356

PROVISIONS FOR LIABILITIES

9

374

2,231

NET ASSETS

848,351

827,125

CAPITAL AND RESERVES

Called up share capital

10

740,000

740,000

Retained earnings

108,351

87,125

SHAREHOLDERS' FUNDS

848,351

827,125

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 19 September 2025 and were signed on its behalf by:

A Kershaw - Director

1.	STATUTORY INFORMATION

F.B.S. Holdings (UK) 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 (£).

Monetary amounts in these financial statements have been rounded to the nearest £1.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about F.B.S. Holdings (UK) 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.

Turnover

The turnover shown in the profit and loss account represents income from the rental of plant. Income is recognised in the period to which the rental agreement relates.

Tangible fixed assets

Tangible fixed assets other than freehold land are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Plant and machinery

-

10% to 50% Straight line

Fixtures and fittings

-

10% to 50% Straight line

Investments in subsidiaries

Fixed asset investments are stated at cost less provision for diminution in value.

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.

Financial instruments

Financial instruments are classified and accounted for according to the substance of the contractual arrangement as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 January 2024

and 31 December 2024

124,778

123,719

248,497

DEPRECIATION

At 1 January 2024

107,598

123,646

231,244

Charge for year

8,227

-

8,227

At 31 December 2024

115,825

123,646

239,471

NET BOOK VALUE

At 31 December 2024

8,953

73

9,026

At 31 December 2023

17,180

73

17,253

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

740,000

NET BOOK VALUE

At 31 December 2024

740,000

At 31 December 2023

740,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed by group undertakings

99,798

76,107

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed to group undertakings

-

8,500

Corporation tax

7,961

7,769

VAT

1,964

1,868

Other creditors

2,300

1,587

12,225

19,724

9.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

Accelerated capital allowances

374

2,231

Deferred tax

£

Balance at 1 January 2024

2,231

Provided during year

(1,857

)

Balance at 31 December 2024

374

Deferred tax has been provided at 25%.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

739,998

Ordinary A

£1

739,998

739,998

1

Ordinary B

£1

1

1

1

Ordinary C

£1

1

1

740,000

740,000

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

The Report of the Auditors was unqualified.

Neil McMillan FCA (Senior Statutory Auditor)

for and on behalf of McMillan & Co LLP

12.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

13.	ULTIMATE CONTROLLING PARTY

The ultimate parent company is GTA Laboratories Limited. The company is ultimately controlled by the directors of parent company GTA Laboratories Limited.