REGISTERED NUMBER: 09230288 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

FERGAL HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr P A Sparrowhawk

Mr D Sullivan

REGISTERED OFFICE:

The Downs Road

Standlake

Witney

Oxfordshire

OX29 7YP

REGISTERED NUMBER:

09230288 (England and Wales)

AUDITORS:

Bronsens Accountants Limited

Chartered Certified Accountants

Statutory Auditors

Eden House

Two Rivers Business Park

Witney

Oxfordshire

OX28 4BL

FIXED ASSETS

Investments

4

592,385

293,058

CURRENT ASSETS

Debtors

5

42,348

31,737

Cash at bank

2,871

5,213

45,219

36,950

CREDITORS

Amounts falling due within one year

6

61,403

52,986

NET CURRENT LIABILITIES

(16,184

)

(16,036

)

TOTAL ASSETS LESS CURRENT LIABILITIES

576,201

277,022

CAPITAL AND RESERVES

Called up share capital

7

725

725

Share premium

21,025

21,025

Retained earnings

554,451

255,272

SHAREHOLDERS' FUNDS

576,201

277,022

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 2 September 2026 and were signed on its behalf by:

Mr D Sullivan - Director

Mr P A Sparrowhawk - Director

1.	STATUTORY INFORMATION

Fergal 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.

The principal activity of the Company throughout the period was that of a Holding Company.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Fergal Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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 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 and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Investments

Investments in subsidiaries are stated at fair value.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities, but for the purpose of the Statement of Cash Flows bank overdrafts are considered part of cash equivalents as they are payable on demand and form an integral part of the company’s cash management.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST OR VALUATION

At 1 January 2025

293,058

Revaluations

299,327

At 31 December 2025

592,385

NET BOOK VALUE

At 31 December 2025

592,385

At 31 December 2024

293,058

Cost or valuation at 31 December 2025 is represented by:

Unlisted

investments

£

Valuation in 2018

(1,298,721

)

Valuation in 2019

(38,812

)

Valuation in 2020

232,456

Valuation in 2021

9,055

Valuation in 2022

(483,860

)

Valuation in 2023

(238,347

)

Valuation in 2024

(86,648

)

Valuation in 2025

299,327

Cost

2,197,935

592,385

If fixed asset investment had not been revalued it would have been included at the following historical cost:

31.12.25

31.12.24

£

£

Cost

2,197,935

2,197,935

Fixed asset investment was valued on an open market basis on 31 December 2025 by the Directors .

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Fergal Contracting Co. Ltd

Registered office: The Downs Road, Standlake, Witney, OX29 7YP

Nature of business: Construction

%

Class of shares:

holding

Ordinary A

100.00

Ordinary C

100.00

31.12.25

31.12.24

£

£

Aggregate capital and reserves

592,385

293,058

Profit for the year

482,516

90,272

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed by group undertakings

42,348

31,737

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Directors' current accounts

61,403

52,986

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

200

Ordinary C

£1

200

200

175

Ordinary A1

£1

175

175

175

Ordinary A3

£1

175

175

175

Ordinary A4

£1

175

175

725

725

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mr Mark Nicholas Winks FCCA (Senior Statutory Auditor)

for and on behalf of Bronsens Accountants Limited

9.	ULTIMATE CONTROLLING PARTY

No individual has ultimate control of the company. The controlling parties are the shareholders of Fergal Holdings Ltd.