AB AND N HOLDINGS LTD Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03946791

AB AND N HOLDINGS LTD

Filleted Unaudited Financial Statements

30 December 2024

AB AND N HOLDINGS LTD

Financial Statements

Year ended 30th December 2024

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

AB AND N HOLDINGS LTD

Statement of Financial Position

30 December 2024

	2024		2023
Note	£	£	£

Fixed assets

Investments	4		889,225	889,225

Current assets

Debtors	5	–	20,000
Investments	6	–	780,000
Cash at bank and in hand		61,641	46,635
		--------	---------
		61,641	846,635

Creditors: amounts falling due within one year	7	91,109		120,001
		--------		---------
Net current (liabilities)/assets			( 29,468)	726,634
			---------	------------
Total assets less current liabilities			859,757	1,615,859
			---------	------------

Capital and reserves

Called up share capital	100	100
Profit and loss account	859,657	1,615,759
	---------	------------
Shareholders funds	859,757	1,615,859
	---------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30th December 2024 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 financial statements for the year in question in accordance with section 476 ;

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

AB AND N HOLDINGS LTD

Statement of Financial Position (continued)

30 December 2024

These financial statements were approved by the board of directors and authorised for issue on 26 September 2025 , and are signed on behalf of the board by:

MR N J A Marlow	MRS A L Marlow
Director	Director

Company registration number: 03946791

AB AND N HOLDINGS LTD

Notes to the Financial Statements

Year ended 30th December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Alex House, 260/268 Chapel Street, Salford, Manchester, M3 5JZ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Investments in joint ventures

Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Investments

	Shares in group undertakings
	£
Cost
At 31st December 2023 and 30th December 2024	889,225
	---------
Impairment
At 31st December 2023 and 30th December 2024	–
	---------

Carrying amount
At 30th December 2024	889,225
	---------
At 30th December 2023	889,225
	---------

Subsidiaries, associates and other investments

	Class of share	Percentage of shares held
Subsidiary undertakings
ERGO GROUP LTD	Ordinary	100

5. Debtors

	2024	2023
	£	£
Other debtors	–	20,000
	----	--------

6. Investments

	2024	2023
	£	£
Other investments	–	780,000
	----	---------

7. Creditors: amounts falling due within one year

	2024	2023
	£	£
Bank loans and overdrafts	50,000	50,000
Amounts owed to group undertakings and undertakings in which the company has a participating interest	41,109	70,001
	--------	---------
	91,109	120,001
	--------	---------

8. Related party transactions

The company was under the control of Mr and Mrs Marlow throughout the current period. Mr and Mrs Marlow are the managing directors and majority shareholders. No transactions with related parties were undertaken such as are required to be disclosed.