Company Registration No. 13669466 (England and Wales)
FINSBRIDGE INVESTMENTS LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
FINSBRIDGE INVESTMENTS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
FINSBRIDGE INVESTMENTS LTD
BALANCE SHEET
AS AT 30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
1,953,427
1,953,427
Current assets
-
-
Creditors: amounts falling due within one year
4
(2,322,993)
(2,325,493)
Net current liabilities
(2,322,993)
(2,325,493)
Total assets less current liabilities
(369,566)
(372,066)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(369,666)
(372,166)
Total equity
(369,566)
(372,066)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The financial statements were approved by the board of directors and authorised for issue on 18 June 2026 and are signed on its behalf by:
Ms M C Reid
Director
Company Registration No. 13669466
FINSBRIDGE INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

Finsbridge Investments Ltd is a private company limited by shares incorporated in England and Wales. The registered office is C/O Warley Carriers Limited Oldbury Road, West Bromwich, West Midlands, England, B70 9DP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues’: Interest income/expense and net gains/losses for each category of financial instrument; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of TST Holdings (NI) Limited. These consolidated financial statements are available from its registered office, The John Reid Logistics Park, 190 Raceview, Ballymena, BT42 4HZ.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

FINSBRIDGE INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 3 -

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

FINSBRIDGE INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1,953,427
1,953,427
Movements in fixed asset investments
Shares in group undertakings
£
Cost or valuation
At 1 December 2024 & 30 November 2025
1,953,427
Carrying amount
At 30 November 2025
1,953,427
At 30 November 2024
1,953,427
4
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
2,320,493
2,320,493
Other creditors
2,500
5,000
2,322,993
2,325,493
5
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

The senior statutory auditor was Sean G. Cavanagh .
The auditor was SCC Chartered Accountants Ltd.
FINSBRIDGE INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 5 -
6
Related party transactions

At the year end, the company had a balance payable of £2,320,493 (202 4: £2,320,493) to Warley Carriers Limited. The amount is unsecured, interest-free and repayable on demand. Warley Carriers Limited is a wholly owned subsidiary of TST Holdings (NI) Limited.

7
Parent company

The company is a subsidiary of TST Holdings (NI) Limited, which is the immediate parent undertaking. The directors consider TST Holdings (NI) Limited to be the company’s ultimate controlling party, by virtue of its shareholding.

Mr. Liam Reid is the principal shareholder of TST Holdings (NI) Limited.

Consolidated financial statements for TST Holdings (NI) Limited, which include the results of the company, are available from its registered office at: The John Reid Logistics Park, 190 Raceview Road, Ballymena, Northern Ireland, BT42 4HZ.

2025-11-30 2024-12-01 false false false 18 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr Liam Reid Ms M C Reid Mr S Reid 13669466 2024-12-01 2025-11-30 13669466 2025-11-30 13669466 2024-11-30 13669466 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 13669466 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 13669466 core:CurrentFinancialInstruments 2025-11-30 13669466 core:CurrentFinancialInstruments 2024-11-30 13669466 core:ShareCapital 2025-11-30 13669466 core:ShareCapital 2024-11-30 13669466 core:RetainedEarningsAccumulatedLosses 2025-11-30 13669466 core:RetainedEarningsAccumulatedLosses 2024-11-30 13669466 bus:Director2 2024-12-01 2025-11-30 13669466 2023-11-01 2024-11-30 13669466 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 13669466 bus:FRS102 2024-12-01 2025-11-30 13669466 bus:Audited 2024-12-01 2025-11-30 13669466 bus:Director1 2024-12-01 2025-11-30 13669466 bus:Director3 2024-12-01 2025-11-30 13669466 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 13669466 bus:FullAccounts 2024-12-01 2025-11-30 xbrli:pure xbrli:shares iso4217:GBP