Eggar Forrester (Holdings) Limited
Directors' Report and Unaudited Financial Statements
For the year ended 31 March 2025
Company Registration No. 01858992 (England and Wales)
Eggar Forrester (Holdings) Limited
Company Information
Directors
P.D.T. Willcox
M.E. Hodgson
Company number
01858992
Registered office
51 Moorgate
London
England
EC2R 6BH
Accountants
Moore Kingston Smith LLP
6th Floor
9 Appold Street
London
EC2A 2AP
Eggar Forrester (Holdings) Limited
Contents
Page
Directors' report
1
Accountants' report
2
Income statement
3
Statement of financial position
4
Notes to the financial statements
5 - 7
Eggar Forrester (Holdings) Limited
Directors' Report
For the year ended 31 March 2025
Page 1

The directors present their annual report and financial statements for the year ended 31 March 2025.

Principal activities

The principal activity of the company was the provision of management services to fellow members of The Eggar Forrester Group Limited group of companies up to 31 March 2023 when the company ceased to trade. The company currently has no trading activity.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

P.D.T. Willcox
M.E. Hodgson
Statement of directors' responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and Applicable Law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
P.D.T. Willcox
Director
5 November 2025
Eggar Forrester (Holdings) Limited
Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Eggar Forrester (Holdings) Limited for the year ended 31 March 2025
Page 2

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Eggar Forrester (Holdings) Limited for the year ended 31 March 2025 which comprise the Income Statement, the Statement of Financial Position, and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/members/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Eggar Forrester (Holdings) Limited, as a body, in accordance with the terms of our engagement letter dated 12 June 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Eggar Forrester (Holdings) Limited and state those matters that we have agreed to state to the Board of Directors of Eggar Forrester (Holdings) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Eggar Forrester (Holdings) Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Eggar Forrester (Holdings) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Eggar Forrester (Holdings) Limited. You consider that Eggar Forrester (Holdings) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Eggar Forrester (Holdings) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Kingston Smith LLP
10 November 2025
Chartered Accountants
6th Floor
9 Appold Street
London
EC2A 2AP
Eggar Forrester (Holdings) Limited
Income Statement
For the year ended 31 March 2025
Page 3
2025
2024
£
£
Administrative expenses
(6,167)
(4,846)
Operating loss
(6,167)
(4,846)
Investment income
3,848
4,771
Loss before taxation
(2,319)
(75)
Taxation
-
0
-
0
Loss for the financial year
(2,319)
(75)
Eggar Forrester (Holdings) Limited
Statement of Financial Position
As at 31 March 2025
Page 4
2025
2025
2024
2024
Notes
£
£
£
£
Current assets
Trade and other receivables
3
2,040,007
2,031,659
Cash at bank and in hand
25,000
25,000
2,065,007
2,056,659
Payables: amounts falling due within one year
4
(615,704)
(605,037)
Net assets
1,449,303
1,451,622
Equity
Called up share capital
5
4,074,264
4,074,264
Share premium account
6
634,971
634,971
Retained earnings
(3,259,932)
(3,257,613)
Total equity
1,449,303
1,451,622

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 5 November 2025 and are signed on its behalf by:
P.D.T. Willcox
Director
Company Registration No. 01858992
Eggar Forrester (Holdings) Limited
Notes to the Financial Statements
For the year ended 31 March 2025
Page 5
1
Accounting policies
Company information

Eggar Forrester (Holdings) Limited is a private company limited by shares that is domiciled and incorporated in England and Wales. T he registered office is 51 Moorgate, London, England, EC2R 6BH.

1.1
Accounting convention

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

As the company ceased to trade on 31 March 2023 the financial statements have been prepared on a basis other than that of a going concern. No adjustments have been required to be made to the recognition and measurement of assets and liabilities as a result of the financial statements being prepared on a basis other than that of a going concern.true

1.3
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

Basic financial instruments are recorded at amortised cost. The company has no other financial instruments or basic financial instruments measured at fair value.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Eggar Forrester (Holdings) Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2025
Page 6
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
2,040,007
2,031,659
4
Payables: amounts falling due within one year
2025
2024
£
£
Preference shares classed as a financial liability
345,000
345,000
Amounts due to group undertakings
245,000
245,000
Other taxation and social security
19,704
9,037
Other payables
6,000
6,000
615,704
605,037

a) Preference dividends are payable annually on 31 March each year and the shares are redeemable by the company at any time, but not later than:

£86,000 by December 1992 (in default)

£86,000 by December 1993 (in default)

£86,000 by December 1994 (in default)

£87,000 by December 1995 (in default)

b) Preference dividend arrears at 31 March 2025 were £1,11 7,8 00 (2024 - £1,076,400).

c) The cumulative redeemable preference shares rank pari passu but only carry the right to vote on winding up, reducing the share capital and varying the rights of this class of share.

Eggar Forrester (Holdings) Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2025
Page 7
5
Share capital
2025
2024
£
£
Issued and fully paid
40,742,640 Ordinary shares of 10p each
4,074,264
4,074,264

In accordance with FRS 102, the cumulative redeemable preference shares meet the definition of a liability and are required to be disclosed as part of debt and are therefore classified as a liability (see note 4). For company law purposes, preference shares still form part of the authorised share capital.

6
Share premium account
2025
2024
£
£
At beginning and end of year
634,971
634,971
7
Related party transactions

The company has taken advantage of the exemption available in accordance with FRS 102 'Related party disclosures' not to disclose transactions with other group companies.

8
Parent company

The company is a subsidiary of The Eggar Forrester Group Limited, registered in England and Wales. The registered office is 51 Mooregate, London, EC2R 6BH.

Eggar Forrester Group Holdings Limited is the ultimate controlling party.

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