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Registered number: SC825164 AFMB HOLDINGS LIMITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2026
AFMB HOLDINGS LIMITED COMPANY INFORMATION
Directors | Mr M J Bourke
| Mr P S Churchill (appointed 13 August 2025)
| Ms N Elliott
| Mr R Thomson (appointed 13 August 2025)
Registered number | SC825164
Registered office | East Port House
| 12 East Port
| Dunfermline
| KY12 7JB
Accountants | EQ Accountants Limited
| Chartered Accountants
| Pentland House
| Saltire Centre
| Glenrothes
| Fife
| KY6 2AH
AFMB HOLDINGS LIMITED REGISTERED NUMBER: SC825164 STATEMENT OF FINANCIAL POSITION AS AT 28 FEBRUARY 2026
|  | 28 February |  | 31 May
|  | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 7,772,075 |  | -
|  |  | 7,772,075 |  | -
Current assets |  |  |  |  |
Cash at bank and in hand |  | 15 |  | 15 |
|  | 15 |  | 15 |
Creditors: amounts falling due within one year | 5 | (1,186,688) |  | - |
Net current (liabilities)/assets |  |  | (1,186,673) |  | 15
Total assets less current liabilities |  |  | 6,585,402 |  | 15
Creditors: amounts falling due after more than one year | 6 |  | (4,153,408) |  | -
Net assets |  |  | 2,431,994 |  | 15
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 15 |  | 15
Profit and loss account |  |  | 2,431,979 |  | -
|  |  | 2,431,994 |  | 15
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AFMB HOLDINGS LIMITED REGISTERED NUMBER: SC825164 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 28 FEBRUARY 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr M J Bourke
Director
Date: 26 May 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
AFMB HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2026
1. | General information
AFMB Holdings Limited is a private company, limited by shares, incorporated in Scotland, registration number SC825164. The registered office is East Port House, 12 East Port, Dunfermline, Fife, KY12 7JB. The company shortened its year end to 28 February 2026 and consequently, these financial statements cover the 9 month period ended 28 February 2026. The financial statements are presented in sterling, which is the functional currency of the company, and rounded to the nearest £. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.5 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the period was 4 (2025 - 2).
Page 3
AFMB HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2026
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| Additions | 7,772,075
| At 28 February 2026 | 7,772,075
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 28 February | 31 May
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 1,186,688 | -
|  | 1,186,688 | -
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 28 February | 31 May
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 4,153,408 | -
|  | 4,153,408 | -
Page 4
AFMB HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2026
7. | Share capital
|  |  |  |  | 28 February | 31 May
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 10 (2025 - 10) Ordinary A shares of £1.00 each | 10 | 10
|  | 4 (2025 - 4) Ordinary B shares of £1.00 each | 4 | 4
|  | 1 (2025 - 1) Ordinary C share of £1.00 | 1 | 1
|  |  | 15 | 15
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