Company Registration No. 13643082 (England and Wales)
Fogdenholdings Ltd
Unaudited financial statements
for the year ended 31 March 2025
Fogdenholdings Ltd
Unaudited financial statements
Contents
Fogdenholdings Ltd
Company Information
for the year ended 31 March 2025
Company Number
13643082 (England and Wales)
Registered Office
15 Wavell Close
Yate
Bristol
BS37 5UL
United Kingdom
Accountants
HJB Accountancy
123 Badminton Road
Downend
Bristol
BS16 6NE
Fogdenholdings Ltd
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
100
2
Creditors: amounts falling due within one year
(5,837)
(7,582)
Net current assets
86,820
81,845
Called up share capital
100
100
Profit and loss account
86,828
81,853
Shareholders' funds
86,928
81,953
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 November 2025 and were signed on its behalf by
M Fogden
Director
Company Registration No. 13643082
Fogdenholdings Ltd
Notes to the Accounts
for the year ended 31 March 2025
Fogdenholdings Ltd is a private company, limited by shares, registered in England and Wales, registration number 13643082. The registered office is 15 Wavell Close, Yate, Bristol, BS37 5UL, United Kingdom.
2
Compliance with accounting standards
The financial statements have been prepared 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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation and functional currency
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value.
The functional currency of Fogdenholdings Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.
The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.
Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).
Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.
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.
Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through the profit and loss if the shares are publically traded or their fair value can otherwise be measured reliably.
Fogdenholdings Ltd
Notes to the Accounts
for the year ended 31 March 2025
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.
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial in such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
4
Investments
Subsidiary undertakings
Valuation at 1 April 2024
108
Valuation at 31 March 2025
108
Amounts falling due within one year
Amounts due from group undertakings etc.
37,372
35,322
Amounts falling due after more than one year
Amounts due from group undertakings etc.
55,183
54,101
6
Creditors: amounts falling due within one year
2025
2024
Amounts owed to group undertakings and other participating interests
1,535
3,287
Taxes and social security
206
199
Loans from directors
4,096
4,096
There are no amounts included above in respect of which any security has been given by the small entity.
Fogdenholdings Ltd
Notes to the Accounts
for the year ended 31 March 2025
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
8
Transactions with related parties
At the year end, the company owed the director £4,096 (2024: £4,096). The loan is interest free and there is no fixed date for repayment. This amount is included within loans from directors.
During the year, the director received dividends totalling £10,302 (2024: £33,075).
The company has taken advantage of the exemption in Section 1AC.35 of FRS 102 and has not disclosed related party transactions with the group.
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).