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Registered number: 04709279 EDM Holdings Limited Annual Report and Financial Statements For the Year Ended 30 December 2025
EDM Holdings Limited Company Information
Directors | A Bermingham
| F Bird
| S Ferguson
| N Randall
Company secretary | S Ferguson
Registered number | 04709279
Registered office | Brunel House
| 1 Thorp Road
| Newton Heath
| Manchester
| M40 5BJ
Independent auditors | Hurst Accountants Limited
| Chartered Accountants & Statutory Auditors
| 3 Stockport Exchange
| Stockport
| SK1 3GG
EDM Holdings Limited Contents
| Page
Strategic report | 1
Directors' report | 2 - 3
Independent auditors' report | 4 - 7
Statement of income and retained earnings | 8
Balance sheet | 9
Notes to the financial statements | 10 - 13
EDM Holdings Limited Strategic Report For the Year Ended 30 December 2025
Introduction
The directors present their Strategic Report for the year ended 30 December 2025.
Business review
The principal activity of the company for the year under review was that of an intermediate holding company. The company's profit for the year was £71 (2024: £17).
Principal risks and uncertainties
The company's income stream is dependent on the ongoing results of its trading subsidiary. The directors monitor the performance of that company closely. This report was approved by the board and signed on its behalf.
................................................ S Ferguson Director
Date: 5 June 2026
Page 1
EDM Holdings Limited Directors' Report For the Year Ended 30 December 2025 The directors present their report and the financial statements for the year ended 30 December 2025.
Principal activity
The principal activity of the company is that of a holding company.
Directors
The directors who served during the year were:
A Bermingham
F Bird
S Ferguson
N Randall
Results and dividends
The profit for the year, after taxation, amounted to £500,071 (2024 - £17). Dividends of £Nil (2024: £Nil) were paid during the year. The directors do not recommend the payment of a final dividend.
Directors' responsibilities statement
The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period. In preparing these financial statements, the directors are required to: ∙select suitable accounting policies for the Company's financial statements and then apply them consistently; ∙make judgements and accounting estimates that are reasonable and prudent; ∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Future developments
The company's income stream is dependent on the ongoing results of its trading subsidiary. The directors monitor the performance of that company closely. Page 2
EDM Holdings Limited Directors' Report (continued) For the Year Ended 30 December 2025
Disclosure of information to auditors
Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that: ∙so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and ∙the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.
Auditors
The auditors, Hurst Accountants Limited, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006. This report was approved by the board and signed on its behalf.
................................................ S Ferguson Director
Date: 5 June 2026
Page 3
EDM Holdings Limited Independent Auditors' Report to the Members of EDM Holdings Limited
Opinion
We have audited the financial statements of EDM Holdings Limited (the 'Company') for the year ended 30 December 2025, which comprise the Statement of Income and Retained Earnings, the Balance Sheet and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: ∙give a true and fair view of the state of the Company's affairs as at 30 December 2025 and of its profit for the year then ended; ∙have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and ∙have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Page 4
EDM Holdings Limited Independent Auditors' Report to the Members of EDM Holdings Limited (continued)
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit: ∙the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and ∙the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: ∙adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or ∙the financial statements are not in agreement with the accounting records and returns; or ∙certain disclosures of directors' remuneration specified by law are not made; or ∙we have not received all the information and explanations we require for our audit.
Responsibilities of directors
As explained more fully in the Directors' Responsibilities Statement set out on page 2, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so. Page 5
EDM Holdings Limited Independent Auditors' Report to the Members of EDM Holdings Limited (continued)
Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. Identifying and assessing potential risks related to irregularities In identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following: ∙The nature of the industry and sector in which the company operates; the control environment and business performance including key drivers for directors' remuneration, bonus levels and performance targets. ∙The outcome of enquiries of local management and parent company management, including whether management was aware of any instances of non-compliance with laws and regulations, and whether management had knowledge of any actual, suspected, or alleged fraud. ∙Supporting documentation relating to the Company's policies and procedures for: °Identifying, evaluating, and complying with laws and regulations °Detecting and responding to the risks of fraud °The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations. ∙The outcome of discussions amongst the engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. ∙The legal and regulatory framework in which the Company operates, particularly those laws and regulations which have a direct effect on the financial statements, such as the Companies Act 2006, pensions and tax legislation, or which had a fundamental effect on the operations of the Company, including General Data Protection requirements, and Anti-bribery and Corruption. Audit response to risks identified Our procedures to respond to the risks identified included the following: ∙Reviewing the financial statements disclosures and testing to supporting documentation to assess compliance with the provisions of those relevant laws and regulations which have a direct effect on the financial statements. ∙Discussions with management, including consideration of known or suspected instances of non-compliance with laws and regulations and fraud. ∙Evaluation of the operating effectiveness of management’s controls designed to prevent and detect irregularities. ∙Enquiring of management about any actual and potential litigation and claims. ∙Performing analytical procedures to identify any unusual or unexpected relationships which may indicate risks of material misstatement due to fraud. Page 6
EDM Holdings Limited Independent Auditors' Report to the Members of EDM Holdings Limited (continued) We have also considered the risk of fraud through management override of controls by: ∙Testing the appropriateness of journal entries and other adjustments. ∙Challenging assumptions made by management in their significant accounting estimates, and assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and ∙Evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business. We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. There are inherent limitations in the audit procedures described above, and the further removed non-compliance with laws and regulations are from the events and transactions reflected in the financial statements, the less likely we would become aware of them. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.
Use of our report
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed. Mike Jackson (senior statutory auditor) for and on behalf of Hurst Accountants Limited Chartered Accountants & Statutory Auditors 3 Stockport Exchange Stockport SK1 3GG 9 June 2026 Page 7
EDM Holdings Limited Statement of Income and Retained Earnings For the Year Ended 30 December 2025
| 2025 | 2024
Note | £ | £
Income from shares in group undertakings |  | 500,000 | -
Interest receivable and similar income | 4 | 71 | 17
Profit before tax |  | 500,071 | 17
Tax on profit |  | - | -
Profit after tax |  | 500,071 | 17
Retained earnings at the beginning of the year |  | 577,561 | 577,544
|  | 577,561 | 577,544
Profit for the year |  | 500,071 | 17
Dividends declared and paid |  | (500,000) | -
Retained earnings at the end of the year |  | 577,632 | 577,561
The notes on pages 10 to 13 form part of these financial statements.
Page 8
EDM Holdings Limited Registered number: 04709279 Balance Sheet As at 30 December 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 6 |  | 3,027,259 |  | 3,027,259
|  |  | 3,027,259 |  | 3,027,259
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 2,565,627 |  | 2,065,627 |
Cash at bank and in hand | 8 | 4,377 |  | 4,306 |
|  | 2,570,004 |  | 2,069,933 |
Creditors: amounts falling due within one year | 9 | (4,938,597) |  | (4,438,597) |
Net current liabilities |  |  | (2,368,593) |  | (2,368,664)
Total assets less current liabilities |  |  | 658,666 |  | 658,595
Net assets |  |  | 658,666 |  | 658,595
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 11,413 |  | 11,413
Share premium account |  |  | 42,990 |  | 42,990
Capital redemption reserve |  |  | 26,631 |  | 26,631
Profit and loss account |  |  | 577,632 |  | 577,561
|  |  | 658,666 |  | 658,595
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ A Bermingham
Director
Date: 5 June 2026
The notes on pages 10 to 13 form part of these financial statements. Page 9
EDM Holdings Limited Notes to the Financial Statements For the Year Ended 30 December 2025
1. | General information
EDM Holdings Limited is a private company limited by share capital, incorporated in England and Wales. The company registered number is 04709279. The principal activity of the company is that of a holding company. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The Company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of any part of the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 400 of the Companies Act 2006
| 2.3 | Going concern
Management have considered the going concern status of the subsidiary and have satisfied themselves that it will be able to continue to pay its debts as they fall due. As a result of these procedures, the directors have satisfied themselves that the company will continue to be able to pay its debts as they fall due for a period of at least 12 months from the date of signature of these financial statements. As a result, the financial statements have been prepared on a going concern basis.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Page 10
EDM Holdings Limited Notes to the Financial Statements For the Year Ended 30 December 2025 2.Accounting policies (continued)
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an 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.
| 2.10 | 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 year was 4 (2024 - 4).
4. | Interest receivable
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other interest receivable | 71 | 17
Page 11
EDM Holdings Limited Notes to the Financial Statements For the Year Ended 30 December 2025
5. | Dividends
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Dividends on equity capital - £2.89 (2024: £NIL) per ordinary share | 500,000 | -
6. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost |
| At 31 December 2024 | 3,027,259
| At 30 December 2025 | 3,027,259
| Subsidiary undertakings
| The following were subsidiary undertakings of the Company:
| Name | Registered office | Class of shares | Holding
| EDM Limited | Same as the company | Ordinary | 100%
| EDM Property Limited | Same as the company | Ordinary | 100%
| Engineering Design & Models (Manchester) Limited | Same as the company | Ordinary | 100%
| EDM Services Limited | Same as the company | Ordinary | 100%
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 2,564,994 | 2,064,994
| Other debtors | 633 | 633
|  | 2,565,627 | 2,065,627
| Amounts owed from group undertakings are repayable on demand, unsecured and bear no interest.
Page 12
EDM Holdings Limited Notes to the Financial Statements For the Year Ended 30 December 2025
8. | Cash
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 4,377 | 4,306
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 4,938,597 | 4,438,597
| Amounts owed to group undertakings are repayable on demand, unsecured and bear no interest.
10. | Contingent liabilities
The group has unlimited multilateral guarantees in place in respect of monies due by the Company's parent and fellow subsidiary undertakings to the group financiers. At the year end, the net group borrowings amounted to £2,100,754 (2024: £2,919,352). The debenture includes a fixed charge over all assets of the company.
11. | Related party transactions
| The company has taken advantage of the exemptions available under FRS 102 section 33 and not disclosed transactions with wholly owned subsidiaries.
12. | Controlling party
The company's immediate and ultimate parent company is Simginuity Limited, a company incorporated in England and Wales with registered number 09405326. The ultimate controlling party is A Bermingham by virtue of his majority shareholding. The smallest and largest group of companies where these accounts are consolidated is that headed by Simginuity Limited. A copy of the financial statements of Simginuity Limited can be obtained from Companies House.
Page 13