Company No: 14942766 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Luke Graham Haffenden

REGISTERED OFFICE	Wises Oast Business Centre Wises Lane
	Borden
	Sittingbourne
	ME9 8LR
	United Kingdom

COMPANY NUMBER

14942766 (England and Wales)

CHARTERED ACCOUNTANTS	Burgess Hodgson LLP
	Camburgh House
	27 New Dover Road
	Canterbury
	CT1 3DN

	Note	31.01.2025		31.01.2024
		£		£
				Restated - note 3
Fixed assets
Investments	5	2		3
		2		3
Current assets
Cash at bank and in hand	6	1		1
		1		1
Creditors: amounts falling due within one year	7	0		( 1)
Net current assets		1		0
Total assets less current liabilities		3		3
Net assets		3		3
Capital and reserves
Called-up share capital	8	3		3
Total shareholder's funds		3		3

For the financial year ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of IFG UK Holdings Limited (registered number: 14942766) were approved and authorised for issue by the Director on 22 October 2025. They were signed on its behalf by:

Luke Graham Haffenden Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

IFG UK Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wises Oast Business Centre Wises Lane, Borden, Sittingbourne, ME9 8LR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

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

Prior year adjustment

[Disclose the nature of the prior period adjustment, and (if practicable);
(i) for each prior period presented, the amount of the correction for each financial statement line item affected; and
(ii) the amount of the correction at the beginning of the earliest prior period presented; or an explanation if it is not practicable to disclose these amounts for (i) and (ii).]

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the director is required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the director has made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Prior year adjustment

The prior period financial statments have been adjusted to account for a share for share exchange that took place on 26 June 2023, which had not yet been reported to Companies House.

		As previously reported		Adjustment		As restated
Year ended 31 January 2024		£		£		£
Share Capital issued at par		1		2		3
Amounts due to directors		2		(1)		1
Petty cash		0		1		1

4. Employees

	Year ended 31.01.2025		Period from 19.06.2023 to 31.01.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

5. Fixed asset investments

Investments in subsidiaries

	31.01.2025
	£
Cost
At 01 February 2024	3
Disposals	( 1)
At 31 January 2025	2
Carrying value at 31 January 2025	2
Carrying value at 31 January 2024	3

6. Cash and cash equivalents

	31.01.2025		31.01.2024
	£		£
Cash at bank and in hand	1		1

7. Creditors: amounts falling due within one year

	31.01.2025		31.01.2024
	£		£
Other creditors	0		1

8. Called-up share capital

	31.01.2025		31.01.2024
	£		£
Allotted, called-up and fully-paid
3 Ordinary shares of £ 1.00 each (31.01.2024: 1 share of £ 1.00 )	3		1