Field Family Holdings Ltd - Filleted accounts

Registered number

16701823

Field Family Holdings Ltd

Filleted Accounts

31 December 2025

Field Family Holdings Ltd
Registered number:		16701823
Balance Sheet
as at 31 December 2025

Notes			2025
£
Fixed assets
Investments	3		201

Current assets
Debtors	4	200,000

Creditors: amounts falling due within one year	5	(200,551)

Net current liabilities			(551)

Net liabilities			(350)

Capital and reserves
Called up share capital			100
Profit and loss account			(450)

Shareholders' funds			(350)

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.




M J Field
Director
Approved by the board on 11 September 2026

Field Family Holdings Ltd
Notes to the Accounts
for the period from 8 September 2025 to 31 December 2025


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).

	Consolidated Financial Statements Exemption
	The financial statements contain information about Field Family Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company has taken advantage of the exemption under Section 399 of the Companies Act 2006 not to prepare consolidated financial statements on the grounds that the group qualifies as a small group under the small companies regime.

	Investments
	Investments in subsidiary undertakings are initially measured at cost. Where the company has entered into a group reorganisation via a share-for-share exchange meeting the criteria of Section 612 of the Companies Act 2006, the company has applied Merger Relief. Accordingly, the cost of the investment is measured at the nominal value of the equity shares issued by the company as consideration, and no share premium account is recognised. For subsidiaries incorporated or acquired outside of a share-for-share exchange, the investment is initially recognized at cost, being the cash or asset consideration given at the date of setup or acquisition. After initial recognition, investments in subsidiaries are stated at cost less any accumulated impairment losses.

	Impairment of Fixed Asset Investments
	At each reporting date, investments in subsidiaries are reviewed 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. Impairment losses are recognised immediately 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	2025
Number

	Average number of persons employed by the company	0


3	Investments
Investments in
subsidiary
undertakings
£
	Cost
	Additions		201

	At 31 December 2025		201

	On 8 September 2025, the company acquired 100% of the issued share capital of Haven Landscapes Limited, a company incorporated in England and Wales whose principal activity is construction and maintenance of commercial buildings. Under the provisions of Section 612 of the Companies Act 2006, the company claimed Merger Relief. The investment has been recorded at the nominal value of the equity shares issued as consideration, which amounted to £100. No share premium account is required to be recognized. On 12 September the company subscribed for 50.5% of the Ordinary shares of Beau Rentals Limited, a company incorporated in England and Wales whose principle activity is Property Investment at an initial cost of £101.

4	Debtors	2025
£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest	200,000


5	Creditors: amounts falling due within one year	2025
£

	Amounts owed to group undertakings and undertakings in which the company has a participating interest	200,450
	Other creditors	101
		200,551


6	Related party transactions

	Transactions with Haven Landscapes Limited The company received an interest-free loan from its subsidiary, Haven Landscapes. The loan is unsecured, interest-free, and has no fixed repayment terms. Amount advanced during the year: £200,450 Amount repaid during the year: £Nil Balance outstanding at the year-end: £200,450 Transactions with Beau Rentals Limited The company provided an interest-free loan to its subsidiary, Beau Rentals. The loan is unsecured, interest-free, and has no fixed repayment terms. Amount advanced during the year: £200,000 Amount repaid during the year: £nil Balance outstanding at the year-end: £200,000


7	Other information

	Field Family Holdings Ltd is a private company limited by shares and incorporated in England. Its registered office is: Unit 7 Hazeley Enterprise Park Hazeley Road Winchester Hampshire SO211QA