ACCOUNTS - Final Accounts preparation

Creditors: Amounts falling due within one year

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.

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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.

Employees

The average monthly number of employees, including directors, during the period was 4 (2025 - 2).

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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

Other creditors	1,186,688	-
	1,186,688	-

Other creditors	4,153,408	-
	4,153,408	-

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AFMB HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2026

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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