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Registered number: 08313152 AFDH HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
AFDH HOLDINGS LIMITED REGISTERED NUMBER:08313152
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 5,036,305 |  | 5,036,305
Current assets |  |  |  |  |
Debtors | 5 | 1,800,001 |  | 1,800,001 |
Creditors: amounts falling due within one year | 6 | (2,479,624) |  | (2,479,624) |
Net current liabilities |  |  | (679,623) |  | (679,623)
Net assets |  |  | 4,356,682 |  | 4,356,682
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10,000 |  | 10,000
Share premium account |  |  | 6,790,000 |  | 6,790,000
Profit and loss account |  |  | (2,443,318) |  | (2,443,318)
|  |  | 4,356,682 |  | 4,356,682
For the year ended 31 December 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his 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 comprehensive income 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 on 13 July 2026.
P Lagrange
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
AFDH HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
AFDH Holdings Limited is a private company limited by share capital, incorporated in England and Wales. The Company's registered office address is 10 Queen Street Place, London, EC4R 1AG. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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.
| 2.2 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.3 | 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.
| 2.4 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 2
AFDH HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2023 - 1).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2024 | 5,036,305
| At 31 December 2024 | 5,036,305
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 1,800,000 | 1,800,000
| Called up share capital not paid | 1 | 1
|  | 1,800,001 | 1,800,001
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 2,479,624 | 2,479,624
7. | Related party transactions
| At the year end a balance of £62,144 (2023: £62,144) was due to H. Huntsman & Sons Limited, the company's subsidary. Included within debtors is a balance of £1,800,000 (2023: £1,800,00) which is due from H. Huntsman & Sons Limited. This balance is non-interest bearing. At the year end a balance of £2,417,480 (2023: £2,417,480) is due to Hummingbird Holdings Limited, the parent company.
Page 3
AFDH HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
8. | Controlling party
The company's parent undertaking is Hummingbird Holdings Limited, a company registered in Jersey.
Page 4