Company registration number 09637712 (England and Wales)
Fiona E Holdings Limited
Unaudited Financial Statements
For the year ended 31 December 2025
Fiona E Holdings Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 8
Fiona E Holdings Limited
Statement Of Financial Position
As at 31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
8,685
11,580
Investment property
4
150,000
220,000
Investments
5
-
0
51
158,685
231,631
Current assets
Debtors
6
221,535
288,035
Cash at bank and in hand
133,994
28,727
355,529
316,762
Creditors: amounts falling due within one year
7
(97,365)
(87,673)
Net current assets
258,164
229,089
Total assets less current liabilities
416,849
460,720
Provisions for liabilities
(6,700)
(5,800)
Net assets
410,149
454,920
Capital and reserves
Called up share capital
110
110
Non-distributable profits reserve
8
27,006
24,885
Distributable profit and loss reserves
383,033
429,925
Total equity
410,149
454,920
Fiona E Holdings Limited
Statement Of Financial Position (continued)
As at 31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 21 August 2026
Mrs F E Caldecott
Director
Company registration number 09637712 (England and Wales)
Fiona E Holdings Limited
Notes to the financial statements
For the year ended 31 December 2025
- 3 -
1
Accounting policies
Company information

Fiona E Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Arbour House, Norton in Hales, Market Drayton, Shropshire, TF9 4AJ.

1.1
Basis of preparation

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 investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue from rental of property is recognised when the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
Fixtures and fittings
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries 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.

Fiona E Holdings Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
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 statement of financial position 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, loans to group companies 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 and loans from group companies, 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.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Fiona E Holdings Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 5 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

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

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Fiona E Holdings Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
3
Tangible fixed assets
(Continued)
- 6 -
Plant and equipment
Fixtures and fittings
Total
£
£
£
Cost
At 1 January 2025 and 31 December 2025
3,043
12,397
15,440
Depreciation and impairment
At 1 January 2025
761
3,099
3,860
Depreciation charged in the year
571
2,324
2,895
At 31 December 2025
1,332
5,423
6,755
Carrying amount
At 31 December 2025
1,711
6,974
8,685
At 31 December 2024
2,282
9,298
11,580

4
Investment property
2025
£
Fair value
At 1 January 2025
220,000
Disposals
(85,000)
Revaluations
15,000
At 31 December 2025
150,000

Investment property comprises residential property. The fair value of the investment property has been arrived at on the basis of a valuation carried out at the year end date by the director. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
-
0
51
Fiona E Holdings Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
5
Fixed asset investments
(Continued)
- 7 -
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 January 2025 & 31 December 2025
51
Impairment
At 1 January 2025
-
Impairment losses
51
At 31 December 2025
51
Carrying amount
At 31 December 2025
-
At 31 December 2024
51
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
18,500
Other debtors
221,535
269,535
221,535
288,035
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
72
Amounts owed to group undertakings
-
0
1,641
Taxation and social security
672
1,492
Other creditors
96,693
84,468
97,365
87,673
Fiona E Holdings Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 8 -
8
Non-distributable profits reserve
2025
2024
£
£
At the beginning of the year
24,885
24,885
Non distributable profits in the year
2,121
-
At the end of the year
27,006
24,885
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