REGISTERED NUMBER: SC263254 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

F & D HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D Gibb

REGISTERED OFFICE:

31-33 Albert Street

Motherwell

Lanarkshire

ML1 1PR

REGISTERED NUMBER:

SC263254 (Scotland)

ACCOUNTANTS:

Donachie Chartered Accountants

2nd Floor

Templeton House

62 Templeton Street

Glasgow

G40 1DA

FIXED ASSETS

Investments

4

5,083,280

5,083,280

TOTAL ASSETS LESS CURRENT LIABILITIES

5,083,280

5,083,280

CAPITAL AND RESERVES

Called up share capital

12,250

12,250

Share premium

1,212,750

1,212,750

Retained earnings

3,858,280

3,858,280

SHAREHOLDERS' FUNDS

5,083,280

5,083,280

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9th June 2026 and were signed by:

Mr D Gibb - Director

1.	STATUTORY INFORMATION

F & D Holdings Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Subsidiary undertakings

Investments in subsidiary undertakings are initially stated at cost in the balance sheet and reviewed annually by the director for impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st October 2024

and 30th September 2025

5,083,280

NET BOOK VALUE

At 30th September 2025

5,083,280

At 30th September 2024

5,083,280

5.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr D Gibb.