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Registered Number: 04159569
EF (HOLDINGS) LIMITED
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

EF (Holdings) Limited Contents Page For the year ended 31 December 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

EF (Holdings) Limited Accountants' Report For the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of EF (Holdings) Limited for the year ended 31 December 2025 which comprise the income statement, the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given to us. 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 financial statements. This report is made solely to the Board of directors of EF (Holdings) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of EF (Holdings) Limited and state those matters that we have agreed to state to the Board of directors of EF (Holdings) Limited. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EF (Holdings) Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that EF (Holdings) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the company's assets, liabilities, financial position and profit . You consider that EF (Holdings) Limited is exempt from the statutory audit requirement for the year. .................................................... Accsys Accountants (Medway) Accsys Accountants (Medway) Ltd Innovation Centre Medway Maidstone Road Chatham Kent ME5 9FD 26 May 2026 1

EF (Holdings) Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Investments | 3 | 603,025 |  | 603,025
|  | 603,025 |  | 603,025
Current assets |  |  |
Debtors |  | 72 |  | 72
Cash at bank and in hand |  | 46 |  | 46
|  | 118 |  | 118
Creditors: amount falling due within one year |  | (143,798) |  | (143,762)
Net current assets |  | (143,680) |  | (143,644)
Total assets less current liabilities |  | 459,345 |  | 459,381
Net assets |  | 459,345 |  | 459,381
Capital and reserves |  |  |
Called up share capital |  | 144 |  | 144
Share premium account |  | 99,978 |  | 99,978
Capital Redemption Reserve |  | 50 |  | 50
Profit and loss account |  | 359,173 |  | 359,209
Shareholders' funds |  | 459,345 |  | 459,381
For the year ended 31 December 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 accounts for the year in question 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 accounts. These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 26 May 2026 and were signed on its behalf by:
------------------------------- N Goatcher Director | ------------------------------- C Travers Director
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EF (Holdings) Limited Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information EF (Holdings) Limited is a private company, limited by shares, registered in , registration number 04159569, registration address The Granary Collier Street, Marden, Tonbridge, Kent, TN12 9RR. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Group accounts The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts. Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount. Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated capital and reserves in respect of that asset, the excess is recognised in profit or loss. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over the useful lives on the following basis:
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
3. | Investments
Cost | Investments in group undertakings |  | Total
| £ |  | £
At 01 January 2025 | 603,025 |  | 603,025
Additions | - |  | -
Disposals | - |  | -
At 31 December 2025 | 603,025 |  | 603,025
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