IRIS Accounts Production v25.4.0.155 05806947 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05806947 2024-12-31 05806947 2025-12-31 05806947 2025-01-01 2025-12-31 05806947 2023-12-31 05806947 2024-01-01 2024-12-31 05806947 2024-12-31 05806947 ns14:PoundSterling 2025-01-01 2025-12-31 05806947 ns10:Director1 2025-01-01 2025-12-31 05806947 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05806947 ns10:SmallEntities 2025-01-01 2025-12-31 05806947 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05806947 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 05806947 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05806947 ns10:FullAccounts 2025-01-01 2025-12-31 05806947 ns10:Director2 2025-01-01 2025-12-31 05806947 ns10:Director3 2025-01-01 2025-12-31 05806947 ns10:Director4 2025-01-01 2025-12-31 05806947 ns10:CompanySecretary1 2025-01-01 2025-12-31 05806947 ns10:RegisteredOffice 2025-01-01 2025-12-31 05806947 ns5:CurrentFinancialInstruments 2025-12-31 05806947 ns5:CurrentFinancialInstruments 2024-12-31 05806947 ns5:ShareCapital 2025-12-31 05806947 ns5:ShareCapital 2024-12-31 05806947 ns5:CostValuation 2024-12-31

REGISTERED NUMBER: 05806947

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

FQF HOLDINGS LIMITED

| FQF HOLDINGS LIMITED (REGISTERED NUMBER: 05806947) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| FQF HOLDINGS LIMITED |

COMPANY INFORMATION

for the year ended 31 December 2025

| DIRECTORS: | Mr G J York

| Mrs P R York

| Mrs C J Haggis

| Mr D Spray

| SECRETARY: | Mr D Spray

| REGISTERED OFFICE: | Quorn House

| Comet Way

| Hermitage Industrial Estate

| Coalville

| Leicestershire

| LE67 3FS

| REGISTERED NUMBER: | 05806947

| ACCOUNTANTS: | Magma Audit LLP

| Unit 2 Charnwood Edge Business Park

| Syston Road, Leicester

| LE7 4UZ

| Magma Audit LLP is part

| Of the Dains Group

| FQF HOLDINGS LIMITED (REGISTERED NUMBER: 05806947) |

BALANCE SHEET

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 937,501 |  | 937,501 |  |

CURRENT ASSETS

Debtors | 5 | 236,939 |  | 7 |  |

Cash at bank | 1 |  | 1 |  |

236,940 |  | 8 |  |

CREDITORS

Amounts falling due within one year | 6 | (1,136,940 | ) | (900,008 | ) |

NET CURRENT LIABILITIES | (900,000 | ) | (900,000 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 37,501 |  | 37,501 |  |

CAPITAL AND RESERVES

Called up share capital | 37,501 |  | 37,501 |  |

37,501 |  | 37,501 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

Mrs C J Haggis - Director

| FQF HOLDINGS LIMITED (REGISTERED NUMBER: 05806947) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| FQF Holdings Limited is a limited company, limited by shares, registered in England and Wales. Its registered office address is Quorn House, Comet Way, Hermitage Industrial Estate, Coalville, Leics, LE67 3FS and the registered number is 05806947.

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.

| The presentation currency of the financial statements is pound sterling (£) and figures are rounded to the nearest £1.

| Investments in subsidiaries

| 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.

| Financial instruments

| (i) Financial assets

| Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at transaction price, 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.

| Such assets are subsequently carried at amortised cost using the effective interest rate method.

| (ii) Financial liabilities

| Basic financial liabilities, including trade and other creditors 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 payments discounted at a market rate of interest.

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

| Taxation

| The tax expense for the year comprises current and deferred tax.

| Tax is recognised in profit or loss except that a change attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

| Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

| - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

| - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

| Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Cash and cash equivalents

| Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| FQF HOLDINGS LIMITED (REGISTERED NUMBER: 05806947) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 937,501 |  |

| NET BOOK VALUE

| At 31 December 2025 | 937,501 |  |

| At 31 December 2024 | 937,501 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 236,939 |  | 7 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 1,136,940 |  | 900,008 |  |

7. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.