ACCOUNTS - Final Accounts preparation

Registered number: 15555886

LAYSAN HOLDINGS LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025


LAYSAN HOLDINGS LTD

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 3


LAYSAN HOLDINGS LTD REGISTERED NUMBER:15555886

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025
Note		£

Fixed assets
Investments	4		10
Current assets
Cash at bank and in hand		20
Creditors: amounts falling due within one year	5	(1,210)
Net current liabilities			(1,190)

Net liabilities			(1,180)

Capital and reserves
Called up share capital	6	20
Profit and loss account		(1,200)
		(1,180)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

C Tiedman

Director

Date: 11 December 2025

The notes on pages 2 to 3 form part of these financial statements.

Page 1


LAYSAN HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

Laysan Holdings Ltd is a limited liability company registered in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.

The principal activity of the company was that of a holding company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

2.4

Creditors

Short-term creditors are measured at the transaction price.

Employees

The average monthly number of employees, including directors, during the period was 2.

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	Additions	10
	At 31 March 2025	10

Page 2


LAYSAN HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

Subsidiary undertaking
The following was a subsidiary undertaking of the Company:
Name	Class of shares	Holding

The Oxchange Ltd

Ordinary

100%

5.	Creditors: Amounts falling due within one year
		2025
		£

	Amounts owed to group undertakings	10
	Accruals and deferred income	1,200
		1,210

6.	Share capital
		2025
		£

		Allotted, called up and fully paid

		10 Ordinary A shares of £1.00 each	10
		10 Ordinary B shares of £1.00 each	10

			20

On incorporation the company issued 10 Ordinary A shares of £1 and 10 Ordinary B shares of £1 at par.

Page 3