REGISTERED NUMBER: 07839025 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

FTFM HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs L Morris

Mrs H Carey

M J Subert

REGISTERED OFFICE:

77 Mount Ephraim

Tunbridge Wells

Kent

TN4 8BS

REGISTERED NUMBER:

07839025 (England and Wales)

ACCOUNTANTS:

Wells Associates

Ground Floor Oakhurst House

77 Mount Ephraim

Tunbridge Wells

Kent

TN4 8BS

FIXED ASSETS

Investments

4

927,000

927,000

CURRENT ASSETS

Debtors

5

-

67,800

CREDITORS

Amounts falling due within one year

6

(542,465

)

-

NET CURRENT (LIABILITIES)/ASSETS

(542,465

)

67,800

TOTAL ASSETS LESS CURRENT LIABILITIES

384,535

994,800

CAPITAL AND RESERVES

Called up share capital

731

722

Share premium

80,788

75,798

Capital redemption reserve

430

430

Retained earnings

302,586

917,850

384,535

994,800

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by:

Mrs L Morris - Director

1.	STATUTORY INFORMATION

FTFM Holdings Limited is a private company, limited by shares , registered in England and Wales. 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.

Share based payments

The company issues share options to certain employees of the group. The key terms of the arrangement are disclosed in the notes.

Recognition of income

Dividends paid and received are included in the company financial statements in the period in which the related dividends are actually paid or received or, in respect of the company's final dividend for the year, approved by shareholders.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investments

Investments are valued at cost less impairment.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at the transaction price.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

927,000

NET BOOK VALUE

At 31 March 2026

927,000

At 31 March 2025

927,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

-

67,800

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

542,465

-

7.	RELATED PARTY DISCLOSURES

No disclosure has been made of transactions with group undertakings where 100% or more of the voting rights are controlled within the group.

8.	ULTIMATE CONTROLLING PARTY

The directors consider the ultimate controlling party to be AV Trinity Holdings Limited.

9.	CALLED UP SHARE CAPITAL

During the year, 100 ordinary £0.10 shares were issued for £50 per share.

10.	SHARE-BASED PAYMENT TRANSACTIONS

During the year, share options for 100 shares were granted to certain employees of the group. These options vested during the year and were exercised at a price of £50 per share.