Fairley Holdings Ltd

	Page
Accountant's Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

Report to the directors on the preparation of the unaudited statutory accounts of Fairley Holdings Ltd for the period 1 May 2025 to 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Fairley Holdings Ltd for the period 1 May 2025 to 31 October 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company's accounting records and from information and explanations you have given to us.

As a practising member of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020.

This report is made solely to the directors of Fairley Holdings Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Fairley Holdings Ltd and state those matters that we have agreed to state to the directors of Fairley Holdings Ltd , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fairley Holdings Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that Fairley Holdings Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Fairley Holdings Ltd . You consider that Fairley Holdings Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Fairley Holdings Ltd . For this reason, 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 accounts.

30 June 2026

Glen Drummond Ltd

Chartered Accountants

Argyll House

Quarrywood Court

Livingston

EH54 6AX

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Fairley Holdings Ltd

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: SC807102

		31 October 2025		30 April 2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	100		100
Cash at bank and in hand		50		-

		150		100
Creditors: Amounts Falling Due Within One Year	5	(1,034 )		-

NET CURRENT ASSETS (LIABILITIES)			(884 )		100

TOTAL ASSETS LESS CURRENT LIABILITIES			(884 )		100

NET (LIABILITIES)/ASSETS			(884 )		100

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			(984 )		-

SHAREHOLDERS' FUNDS			(884)		100

For the period ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs S Fairley

Director

30 June 2026

The notes on pages 3 to 4 form part of these financial statements.

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Fairley Holdings Ltd

Notes to the Financial Statements

For the Period 1 May 2025 to 31 October 2025

Notes to the Financial Statements

1. General Information

Fairley Holdings Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC807102 . The registered office is Argyll House, Quarrywood Court, Livingston, West Lothian, EH54 6AX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

These financial statements have been prepared on a going concern basis as the director and related company, We Care for Children Limited, has undertaken to support the company until profitability can be achieved.

2.3. Financial Instruments

Basic financial instruments are initially recognised at transaction price, including transaction costs, and subsequently measured at amortised cost using the effective interest method, where applicable. These can include trade and other debtors, cash and bank balances, trade and other creditors, and intercompany balances. Financial assets are assessed at the end of each reporting period for evidence of impairment and adjusted if necessary. The company does not hold or issue any complex financial instruments such as derivatives.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2 (2025: 2)

4. Debtors

	31 October 2025	30 April 2025
	£	£
Due within one year
Other debtors	100	100

5. Creditors: Amounts Falling Due Within One Year

	31 October 2025	30 April 2025
	£	£
Other creditors	1,034	-

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Fairley Holdings Ltd

Notes to the Financial Statements (continued)

For the Period 1 May 2025 to 31 October 2025

6. Share Capital

	31 October 2025	30 April 2025
	£	£
Called Up Share Capital not Paid	100	100

Amount of Allotted, Called Up Share Capital	100	100

7. Related Party Disclosures

The company operates a loan account with the directors, Mr W Fairley and Mrs S Fairley.

During the year, the directors advanced loans totalling £50 to the company. At the year end, the balance due to the directors was £50. This loan is unsecured, interest free and has no fixed repayment terms.

The company operates a loan account with We Care for Children Limited, a company controlled by Mrs S Fairley.

During the year, We Care for Children Limited advanced loans totalling £120 to the company. At the year end, the balance due to We Care for Children Limited was £120. This loan is unsecured, interest free and has no fixed repayment terms.

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