For the financial year ended 31 August 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 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Finglow Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 34 Chambers Street, Hertford, Hertfordshire, United Kingdom, SG14 1PL.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

Investments in subsidiaries are recognised at cost less any permanent impairment.

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities, including debtors, creditors and bank balances. Basic short term financial assets are measured at the transaction price, less and impairment and basic short term financial liabilities are measured at the transaction price.

Significant judgements and estimates

No significant judgements or estimations have been applied in the preparation of the financial statements.

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