SA Maddison Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09299899

SA Maddison Holdings Limited

Unaudited financial statements

31 March 2025

SA Maddison Holdings Limited

Statement of financial position

31 March 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Investments	5		1,075,000		1,075,000

Current assets

Debtors	6	15	–
Cash at bank and in hand		6,013	10,790
		------	-------
		6,028	10,790

Creditors: Amounts falling due within one year	7	( 237,128)		( 105,032)
		---------		---------
Net current liabilities			( 231,100)		( 94,242)
			-----------		-----------
Total assets less current liabilities			843,900		980,758

Creditors: Amounts falling due after more than one year	8	( 287,787)	( 373,510)
		---------	---------
Net assets		556,113	607,248
		---------	---------

Capital and reserves

Called up share capital	2	2
Profit and loss account	556,111	607,246
	---------	---------
Shareholders funds	556,113	607,248
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

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.

Director's responsibilities:

- 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 22 December 2025 , and are signed on behalf of the board by:

Mr A Farmah
Director

Company registration number: 09299899

SA Maddison Holdings Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 41 Station Road, Market Bosworth, Nuneaton, Warwickshire, CV13 0LT, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

4. Employee numbers

The average number of employees during the year was 2 (2024: 2 ).

5. Investments

	Shares in group undertakings
	£
Cost
At 1 April 2024 and 31 March 2025	1,075,000
	-----------
Impairment
At 1 April 2024 and 31 March 2025	–
	-----------

Carrying amount
At 31 March 2025	1,075,000
	-----------
At 31 March 2024	1,075,000
	-----------

Shares in group undertakings relate to the ownership of 100% of the share capital of Bosworth Dental Limited, all incorporated in England and Wales.

6. Debtors

	2025	2024
	£	£
Other debtors	15	–
	----	----

7. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	66,130	46,537
Trade creditors	–	1,880
Amounts owed to group undertakings and undertakings in which the company has a participating interest	129,000	–
Other creditors	41,998	56,615
	---------	---------
	237,128	105,032
	---------	---------

8. Creditors: Amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	287,787	373,510
	---------	---------