FIM Holdings Limited - Filleted accounts

Registered number

12278236

FIM Holdings Limited

Unaudited Filleted Accounts

31 March 2026

FIM Holdings Limited
Registered number:		12278236
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Investments	3		238,576			238,576

Current assets
Debtors	4	3,527			10,649
Cash at bank and in hand		7			237
		3,534			10,886

Creditors: amounts falling due within one year	5	(49,935)			(50,545)

Net current liabilities			(46,401)			(39,659)

Net assets			192,175			198,917

Capital and reserves
Called up share capital			24			24
Profit and loss account			192,151			198,893

Shareholders' funds			192,175			198,917

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Julaine Annabel Speight
Director
Approved by the board on 28 July 2026

FIM Holdings Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees	2026		2025
Number			Number

	Average number of persons employed by the company	3		3


3	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 April 2025			238,576

	At 31 March 2026			238,576


4	Debtors	2026		2025
£			£

	Other debtors	3,527		10,649


5	Creditors: amounts falling due within one year	2026		2025
£			£

	Loans and overdrafts	-		2,074
	Amounts owed to group undertakings and undertakings in which the company has a participating interest	49,397		47,932
	Other creditors	538		539
		49,935		50,545


6	Related party transactions

	Dividends of £159,518 (2025: £190,205) were received during the period from the company's subsidiary undertaking First Internet Marketing Limited, a company registered in England & Wales with company number 03909773 and registered office address of 116a Ashley Road Hale, Altrincham, Cheshire, England, WA14 2UN. Dividends of £55,200 (2025: £55,200) were paid during the period to each of Scott Michael Baxter, Katherine Sarah Rodway and Julaine Annabel Speight.


7	Controlling party

	The company is controlled by the directors.


8	Other information

	FIM Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is:
	116a Ashley Road
	Hale
	Altrincham
	Greater Manchester
	WA14 2UN