Eagle & Fox Holdings Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: SC702385

		31 January 2025		31 January 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,083		2,716,250
Investments	5		1,000		1,000

			2,083		2,717,250
CURRENT ASSETS
Debtors	6	1,000		1,000
Cash at bank and in hand		2,532,510		800

		2,533,510		1,800
Creditors: Amounts Falling Due Within One Year	7	(1,948,903 )		(1,773,049 )

NET CURRENT ASSETS (LIABILITIES)			584,607		(1,771,249 )

TOTAL ASSETS LESS CURRENT LIABILITIES			586,690		946,001

Creditors: Amounts Falling Due After More Than One Year	8		-		(650,497 )

NET ASSETS			586,690		295,504

CAPITAL AND RESERVES
Called up share capital			2,000		2,000
Profit and Loss Account			584,690		293,504

SHAREHOLDERS' FUNDS			586,690		295,504

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Eagle & Fox Holdings Ltd

Balance Sheet (continued)

As At 31 January 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Fergus Macdonald

Director

28 October 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Eagle & Fox Holdings Ltd is a private company, limited by shares, incorporated in Scotland, the registered number is SC702385 . The registered office is 170b Great Junction Street, Edinburgh, Scotland, EH6 5LJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover is recognised at the point of invoice.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Not depreciated
Plant and machinery	20% - straight line

2.4. Investment Properties

All investment properties are carried at fair value determined annually. The directors determine the value based on recent market transactions. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Financial Instruments

Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.

2.6. Taxation

The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax

Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.

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Eagle & Fox Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

2.7. Investments

Interests in subsidiaries, associates and jointly controlled entities are initially measure 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.

3. Average Number of Employees

	31 January 2025	31 January 2024
Average number of employees, including directors, during the year	2	2

	2	2

4. Tangible Assets

	Land & Property
	Freehold	Plant and machinery	Total
	£	£	£
Cost
As at 1 February 2024	2,716,250	-	2,716,250
Additions	-	1,083	1,083
Disposals	(2,716,250 )	-	(2,716,250 )

As at 31 January 2025	-	1,083	1,083

Net Book Value
As at 31 January 2025	-	1,083	1,083

As at 1 February 2024	2,716,250	-	2,716,250

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Eagle & Fox Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

5. Investments

	Other
	£
Cost or Valuation
As at 1 February 2024	1,000

As at 31 January 2025	1,000

Provision
As at 1 February 2024	-

As at 31 January 2025	-

Net Book Value
As at 31 January 2025	1,000

As at 1 February 2024	1,000

TBCo Retail Ltd

The company holds 100% of the share capital in TBCo Retail Ltd.

Profit/(loss) for the year: (£425,934)

Capital and reserves: £1,549,185

Beyond Utility Ltd

The company holds 100% of the share capital in Beyond Utlity Ltd.

Profit/(loss) for the year: (£9,205)

Capital and reserves: (£9,395)

6. Debtors

	31 January 2025	31 January 2024
	£	£
Due within one year
Other debtors	1,000	1,000

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Eagle & Fox Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

7. Creditors: Amounts Falling Due Within One Year

	31 January 2025	31 January 2024
	£	£
Trade creditors	21,034	-
Bank loans and overdrafts	-	333,722
Amounts owed to group undertakings	1,302,682	1,424,419
Taxation and social security	625,187	14,908

	1,948,903	1,773,049

8. Creditors: Amounts Falling Due After More Than One Year

	31 January 2025	31 January 2024
	£	£
Bank loans	-	650,497

9. Directors Advances, Credits and Guarantees

Included within Debtors are loans made to a director. The balance at the year end was £1,000 (2024 : £1,000).

The above loan is unsecured, interest free and repayable on demand.

10. Related Party Transactions

The total amount owed to a group company is £1,302,682 (2024 : £1,424,419).

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