EFT Finance (Holdings) Ltd 14868962 false 2025-04-01 2026-03-31 2026-03-31 The principal activity of the company is that of a holding company Digita Accounts Production Advanced 6.30.9574.0 true false 14868962 2025-04-01 2026-03-31 14868962 2026-03-31 14868962 bus:OrdinaryShareClass1 bus:OtherShareType 2026-03-31 14868962 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 14868962 core:Non-currentFinancialInstruments core:AfterOneYear 2026-03-31 14868962 bus:SmallEntities 2025-04-01 2026-03-31 14868962 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 14868962 bus:FilletedAccounts 2025-04-01 2026-03-31 14868962 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 14868962 bus:RegisteredOffice 2025-04-01 2026-03-31 14868962 bus:Director1 2025-04-01 2026-03-31 14868962 bus:OrdinaryShareClass1 bus:OtherShareType 2025-04-01 2026-03-31 14868962 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14868962 countries:England 2025-04-01 2026-03-31 14868962 core:CostValuation 2025-03-31 14868962 2024-04-01 2025-03-31 14868962 2025-03-31 14868962 bus:OrdinaryShareClass1 bus:OtherShareType 2025-03-31 14868962 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 14868962 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 iso4217:GBP xbrli:pure xbrli:shares

EFT Finance (Holdings) Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2026
Registration number: 14868962

EFT Finance (Holdings) Ltd

Contents

Statement of financial position | 1
Notes to the Unaudited Financial Statements | 2 to 4

EFT Finance (Holdings) Ltd

(Registration number: 14868962)
Statement of financial position as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Investments | 4 | 4,534,500 | 4,534,500
Current assets |  |  |
Cash at bank and in hand |  | 1,000 | 922
Creditors: Amounts falling due within one year | 5 | (789,500) | (844,426)
Net current liabilities |  | (788,500) | (843,504)
Total assets less current liabilities |  | 3,746,000 | 3,690,996
Creditors: Amounts falling due after more than one year | 5 | (3,265,000) | (3,510,000)
Net assets |  | 481,000 | 180,996
Capital and reserves |  |  |
Called up share capital | 6 | 1,000 | 1,000
Retained earnings |  | 480,000 | 179,996
Shareholders' funds |  | 481,000 | 180,996

For the financial year ending 31 March 2026 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income statement.

Approved and authorised by the Board on 13 May 2026 and signed on its behalf by:

......................................... Mr G B Viviers Director

EFT Finance (Holdings) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Solo House
The Courtyard
London Road
Horsham
West Sussex
RH12 1AT

These financial statements were authorised for issue by the Board on 13 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

EFT Finance (Holdings) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4 | Investments

| 2026 £ | 2025 £
Investments in subsidiaries | 4,534,500 | 4,534,500

Subsidiaries | £
Cost or valuation
At 1 April 2025 | 4,534,500
Provision
Carrying amount
At 31 March 2026 | 4,534,500
At 31 March 2025 | 4,534,500

EFT Finance (Holdings) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings |  | 240,000 | 240,000
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 549,500 | 604,425
Other creditors |  | - | 1
|  | 789,500 | 844,426

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings |  | 3,265,000 | 3,510,000

6 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £0.10 each | 10,000 | 1,000 | 10,000 | 1,000