Company No: 09020138 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Dr H Englyst
	Dr K Englyst
	Mrs A Thorndal

REGISTERED OFFICE	3rd Floor 86 - 90 Paul Street
	London
	England
	EC2A 4NE
	United Kingdom

COMPANY NUMBER

09020138 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	264 Banbury Road
	Oxford
	OX2 7DY
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Investments	3	57,214		57,214
		57,214		57,214
Current assets
Debtors	4	60		60
Cash at bank and in hand		11,081		3,182
		11,141		3,242
Creditors: amounts falling due within one year	5	( 61,054)		( 60,214)
Net current liabilities		(49,913)		(56,972)
Total assets less current liabilities		7,301		242
Net assets		7,301		242
Capital and reserves
Called-up share capital	6	60		60
Profit and loss account		7,241		182
Total shareholders' funds		7,301		242

For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; 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 Profit and Loss Account has not been delivered.

The financial statements of Engdal Holdings Limited (registered number: 09020138) were approved and authorised for issue by the Board of Directors on 13 January 2026. They were signed on its behalf by:

Dr K Englyst 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

Engdal 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 3rd Floor 86 - 90 Paul Street, London, England, EC2A 4NE, 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 £.

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).

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.

Investments
Investments in subsidiary undertakings are recognised at cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 May 2024	57,214
At 30 April 2025	57,214
Carrying value at 30 April 2025	57,214
Carrying value at 30 April 2024	57,214

4. Debtors

	2025		2024
	£		£
Other debtors	60		60

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Other creditors	61,054		60,214

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1,000 A non-voting ordinary shares of £ 0.01 each	10		10
1,000 B non-voting ordinary shares of £ 0.01 each	10		10
1,000 C non-voting ordinary shares of £ 0.01 each	10		10
1,000 D voting ordinary shares of £ 0.01 each	10		10
1,000 E non-voting ordinary shares of £ 0.01 each	10		10
1,000 F non-voting ordinary shares of £ 0.01 each	10		10
	60		60