Company No: 11789401 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
				Restated - note 2
Fixed assets
Investments	4	101		101
		101		101
Current assets
Debtors	5	1,999		60,197
Cash at bank and in hand		1,534		1,473
		3,533		61,670
Creditors: amounts falling due within one year	6	( 2,401)		( 1)
Net current assets		1,132		61,669
Total assets less current liabilities		1,233		61,770
Net assets		1,233		61,770
Capital and reserves
Called-up share capital	7	1		1
Profit and loss account		1,232		61,769
Total shareholder's funds		1,233		61,770

For the financial year ending 05 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Addison Anne UK Holdings Limited (registered number: 11789401) were approved and authorised for issue by the Director on 12 December 2025. They were signed on its behalf by:

Adam Wilding-Webb 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

Addison Anne UK 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 C/O Bishop Fleming Brook House Manor Drive, Clyst St. Mary, Exeter, EX5 1GD, 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 £.

Going concern

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 the financial statements.

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.

Prior year adjustment

Investments

There has been a prior year adjustment to reflect an increase of £1 in the Fixed Asset Investments. The Notes to the Financial Statements have also been updated to reflect the change in the Investments in subsidiaries. In the Balance Sheet, investments and creditors have been adjusted by £1. There has been no impact on the Statement of Income and Retained Earnings.

Dividend income

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).

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Trade and other debtors

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.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and 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 creditors: amounts falling due within one year.

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.

Financial instruments

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Dividends

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.

2. Prior year adjustment

There has been a prior year adjustment to reflect an increase of £1 in the fixed asset investments. This relates to a dormant company that was incorporated on 10 January 2022 but has not previously been shown in the Statement of Financial Position (SoFP). The Notes to the Financial Statements have also been updated to reflect the change in the investments in subsidiaries. In the SoFP, investments and creditors have been adjusted by £1. There is no impact on the Statement of Income and Retained Earnings.

		As previously reported		Adjustment		As restated
Year ended 05 April 2024		£		£		£
Investments (SoFP)		0		1		1
Other creditors due in less than one year (SoFP)		0		(1)		(1)

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

4. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 06 April 2024	101
At 05 April 2025	101
Carrying value at 05 April 2025	101
Carrying value at 05 April 2024	101

5. Debtors

	2025		2024
	£		£
Amounts owed by Group undertakings	987		60,197
Deferred tax asset	1,012		0
	1,999		60,197

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Accruals	2,400		0
Other creditors	1		1
	2,401		1

Amounts owed to Group undertakings are repayable on demand and do not bear interest.

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1

8. Related party transactions

Transactions with entities in which the entity itself has a participating interest

Addison Anne UK Holdings Limited has taken the exemption in Section 1AC.35 of FRS102 from disclosing related party transactions with 100% owned group companies.