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Company No: 13320426 (England and Wales)

# FCUP HOLDINGS LTD

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

FCUP HOLDINGS LTD

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

FCUP HOLDINGS LTD

## BALANCE SHEET

As at 31 March 2025
FCUP HOLDINGS LTD

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 110 |  | 110
|  | 110 |  | 110
Current assets |  |  |  |
Debtors | 4 | 196,000 |  | 196,000
|  | 196,000 |  | 196,000
Creditors: amounts falling due within one year | 5 | ( 10) |  | ( 10)
Net current assets |  | 195,990 |  | 195,990
Total assets less current liabilities |  | 196,100 |  | 196,100
Net assets |  | 196,100 |  | 196,100
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account |  | 196,000 |  | 196,000
Total shareholder's funds |  | 196,100 |  | 196,100

For the financial year ending 31 March 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 FCUP Holdings Ltd (registered number: 13320426) were approved and authorised for issue by the Director on 12 November 2025. They were signed on its behalf by:

G L Willingham Director |

FCUP HOLDINGS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
FCUP HOLDINGS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 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 year, unless otherwise stated.

##### General information and basis of accounting

FCUP Holdings Ltd (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 Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, 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 £.

##### 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.

##### 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.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 April 2024 | 110
At 31 March 2025 | 110
Carrying value at 31 March 2025 | 110
Carrying value at 31 March 2024 | 110

Investments in shares

Name of entity | Registered office | Principal activity | Class of shares | Ownership 31.03.2025 | Ownership 31.03.2024
FC UP Sports Ltd | Towngate House, 2-8 Parkstone road, Poole, Dorset, BH15 2PW | Water sports retailer | Ordinary | 100.00% | 100.00%
FCUP Properties Ltd | Towngate House, 2-8 Parkstone Road, Poole, Dorset, BH15 2PW | Investment property | Ordinary | 100.00% | 100.00%

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by Group undertakings | 196,000 |  | 196,000

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Amounts owed to Group undertakings | 10 |  | 10

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100