REGISTERED NUMBER: 13961871 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

FS Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Sumner

Mrs M Sumner

SECRETARY:

REGISTERED OFFICE:

230 Davyhulme Road

Urmston

Manchester

M41 8QH

REGISTERED NUMBER:

13961871 (England and Wales)

FIXED ASSETS

Tangible assets

4

2,471,557

1,540,177

Investments

5

1,643,100

1,010,250

4,114,657

2,550,427

CURRENT ASSETS

Debtors

6

173,019

172,167

Cash at bank

2,049,821

1,006,211

2,222,840

1,178,378

CREDITORS

Amounts falling due within one year

7

915,844

417,824

NET CURRENT ASSETS

1,306,996

760,554

TOTAL ASSETS LESS CURRENT LIABILITIES

5,421,653

3,310,981

CREDITORS

Amounts falling due after more than one year

8

184,575

-

NET ASSETS

5,237,078

3,310,981

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

9

595,202

595,202

Retained earnings

4,641,776

2,715,679

SHAREHOLDERS' FUNDS

5,237,078

3,310,981

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 December 2025 and were signed on its behalf by:

P Sumner - Director

1.	STATUTORY INFORMATION

FS Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

1,311,740

285,546

1,597,286

Additions

667,352

387,145

1,054,497

At 31 March 2025

1,979,092

672,691

2,651,783

DEPRECIATION

At 1 April 2024

-

57,109

57,109

Charge for year

-

123,117

123,117

At 31 March 2025

-

180,226

180,226

NET BOOK VALUE

At 31 March 2025

1,979,092

492,465

2,471,557

At 31 March 2024

1,311,740

228,437

1,540,177

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

1,010,250

Additions

632,850

At 31 March 2025

1,643,100

NET BOOK VALUE

At 31 March 2025

1,643,100

At 31 March 2024

1,010,250

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

32,572

25,327

Other debtors

140,447

146,840

173,019

172,167

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

(2

)

1

Taxation and social security

21,763

2,494

Other creditors

894,083

415,329

915,844

417,824

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

184,575

-

9.

RESERVES

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

595,202