Company No: 06503200 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTORS	N D Clews
	A A W H Fukes

SECRETARY

N D Clews

REGISTERED OFFICE	14 London Road
	Newark
	NG24 1TW
	United Kingdom

COMPANY NUMBER

06503200 (England and Wales)

ACCOUNTANT	Duncan & Toplis Limited
	14 London Road
	Newark
	NG24 1TW
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Investments	3	650,006		650,006
		650,006		650,006
Current assets
Debtors	4	588		489
Cash at bank and in hand		262		61
		850		550
Creditors: amounts falling due within one year	5	( 600,855)		( 600,555)
Net current liabilities		(600,005)		(600,005)
Total assets less current liabilities		50,001		50,001
Net assets		50,001		50,001
Capital and reserves
Called-up share capital	6	4		4
Other reserves		49,997		49,997
Total shareholders' funds		50,001		50,001

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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year 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; 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 Income Statement has not been delivered.

The financial statements of ABSN Holdings Limited (registered number: 06503200) were approved and authorised for issue by the Board of Directors on 27 November 2025. They were signed on its behalf by:

A A W H Fukes 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 year, unless otherwise stated.

General information and basis of accounting

ABSN 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 14 London Road, Newark, NG24 1TW, 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 £.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Investment in subsidiaries

Investments in subsidiary undertakings are recognised at cost less impairment.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 April 2024	650,006
At 31 March 2025	650,006
Carrying value at 31 March 2025	650,006
Carrying value at 31 March 2024	650,006

4. Debtors

	2025		2024
	£		£
Other debtors	588		489

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to Group undertakings	600,850		600,550
Other creditors	5		5
	600,855		600,555

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
320 Ordinary shares of £ 0.01 each	3.20		3.20
80 A ordinary shares of £ 0.01 each	0.80		0.80
	4.00		4.00