Company registration number 08822618 (England and Wales)
FABACUS HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
FABACUS HOLDINGS LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
FABACUS HOLDINGS LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF FABACUS HOLDINGS LIMITED FOR THE YEAR ENDED 31 AUGUST 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Fabacus Holdings Limited for the year ended 31 August 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Fabacus Holdings Limited, as a body, in accordance with the terms of our engagement letter dated 16 May 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Fabacus Holdings Limited and state those matters that we have agreed to state to the b oard of d irectors of Fabacus Holdings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fabacus Holdings Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Fabacus Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Fabacus Holdings Limited. You consider that Fabacus Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Fabacus Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Carpenter Box
21 January 2026
Chartered Accountants
Amelia House
Crescent Road
Worthing
West Sussex
BN11 1RL
FABACUS HOLDINGS LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
4
4
Current assets
Debtors
4
20,937,416
17,964,438
Cash at bank and in hand
200
54,426
20,937,616
18,018,864
Creditors: amounts falling due within one year
5
(872,281)
(251,017)
Net current assets
20,065,335
17,767,847
Net assets
20,065,339
17,767,851
Capital and reserves
Called up share capital
6
357
336
Share premium account
21,007,663
18,543,709
Profit and loss reserves
(942,681)
(776,194)
Total equity
20,065,339
17,767,851

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 21 January 2026 and are signed on its behalf by:
Mr S M Jacobs
Director
Company registration number 08822618 (England and Wales)
FABACUS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

Fabacus Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 12 Soho Square, London, W1D 3QF.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have considered relevant information, including the company’s principal risks and uncertainties and the impact of subsequent events in making their assessment. true

The company is reliant on the ongoing support of its investors and directors and is meeting its liabilities as they fall due. The financial statements do not include any adjustments that would result in the withdrawal of their support.

Based on these assessments and having regard to the resources available to the entity, the directors have concluded that there is no material uncertainty and that they can continue to adopt the going concern basis in preparing the annual report and financial statements.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.4
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 current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

FABACUS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons employed by the company during the year was 0 (2024 - 0).

3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
4
4
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,810
-
0
Amounts owed by group undertakings
114,879
89,807
Other debtors
37,345
20,883
156,034
110,690
2025
2024
Amounts falling due after more than one year:
£
£
Amounts owed by group undertakings
20,781,382
17,853,748
Total debtors
20,937,416
17,964,438
FABACUS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
172,242
147,628
Other creditors
700,039
103,389
872,281
251,017
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of 0.1p each
288,373
272,020
288
272
Ordinary A1 Shares of 0.1p each
34,189
34,189
34
34
Ordinary A2 Shares of 0.1p each
579
579
1
1
Ordinary A3 Shares of 0.1p each
26,136
23,285
26
23
Ordinary A4 Shares of 0.1p each
7,395
5,575
8
6
356,672
335,648
357
336

During the year the company issued 16,353 Ordinary shares, 2,851 Ordinary A3 shares and 1,820 Ordinary A4 shares all with a par value of £0.001 per share.

7
Related party transactions

Included in debtors falling due after more than one year is a loan due from a subsidiary company, Fabacus Services Limited, of £20,781,382 (202 4: £1 7,853,748). This loan is included in debtors falling due after more than one year as the company has confirmed that it is not seeking repayment within 12 months of the balance sheet date.

FABACUS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
8
Share Warrants

During the current year, 812 warrants were granted to a supplier of one of the company's subsidiaries. Of these warrants, 812 £0.001 ordinary share warrants were still in place at 31 August 2025. These warrants were granted at an exercise price of £105.31. These warrants may be exercised at any point during the five years after the issue date. The directors have recorded no change within the income statement as the subsidiary has recognised the cost invoiced by the supplier.

During the 31 August 2024 year, 1,377 warrants were granted to a supplier of one of the company's subsidiaries. Of these warrants, 1,377 £0.001 ordinary share warrants were still in place at 31 August 2025. These warrants were granted at an exercise price of £105.31. These warrants may be exercised at any point during the five years after the issue date. The directors have recorded no change within the income statement as the subsidiary has recognised the cost invoiced by the supplier.

During the 31 August 2023 year, 1,176 warrants were granted to a supplier of one of the company's subsidiaries. Of these warrants, 1,176 £0.001 ordinary share warrants were still in place at 31 August 2025. These warrants were granted at an exercise price of £105.31. These warrants may be exercised at any point during the five years after the issue date. The directors have recorded no change within the income statement as the subsidiary has recognised the cost invoiced by the supplier.

During the 31 August 2022 year, 1,105 warrants were granted to a supplier of one of the company's subsidiaries. Of these warrants, 1,105 £0.001 ordinary share warrants were still in place at 31 August 2025. These warrants were granted at an exercise price of £105.31. These warrants may be exercised at any point during the five years after the issue date. The directors have recorded no charge within the income statement as the subsidiary has recognised the cost invoiced by the supplier.

During the 31 August 2021 year, 1,031 warrants were granted to a supplier of one of the company's subsidiaries. Of these warrants, 1,031 £0.001 ordinary share warrants were still in place at 31 August 2025. These warrants were granted at an exercise price of £84.51. These warrants may be exercised at any point during the five years after the issue date. The directors have recorded no charge within the income statement as the subsidiary has recognised the cost invoiced by the supplier.

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