REGISTERED NUMBER: 12524026 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

F&F STORES HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R Florea

A L C Florea

SECRETARY:

A L C Florea

REGISTERED OFFICE:

8 Dawson Road

Bletchley

Milton Keynes

MK1 1LH

REGISTERED NUMBER:

12524026 (England and Wales)

AUDITORS:

MDG Business Associates Audit Limited

Room 73

Wrest House

Silsoe

Bedfordshire

MK45 4HR

FIXED ASSETS

Investments

5

3,106

135

CURRENT ASSETS

Debtors

6

7,819,967

7,819,967

CREDITORS

Amounts falling due within one year

7

(135

)

(135

)

NET CURRENT ASSETS

7,819,832

7,819,832

TOTAL ASSETS LESS CURRENT LIABILITIES

7,822,938

7,819,967

CREDITORS

Amounts falling due after more than one year

8

(28,339

)

(25,368

)

NET ASSETS

7,794,599

7,794,599

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

7,793,599

7,793,599

SHAREHOLDERS' FUNDS

7,794,599

7,794,599

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 15 September 2026 and were signed on its behalf by:

A L C Florea - Director

1.	STATUTORY INFORMATION

F&F Stores 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.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about F&F Stores 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 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertakings are included by full consolidation in the consolidated financial statements of its parent, R&A Retail Hub Co Limited, (Company number 15030110).

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 or deferred taxation assets and liabilities are not discounted.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Going concern

In preparing these financial statements, the directors have assessed the ability of the company to continue to operate for the period of at least twelve months from the date of signing the financial statements.

The directors undertook a risk assessment and forecasting exercise to assess the company's liquidity position. The assessments include performing cashflow sensitivity analysis focusing on income and cost levels. In addition, reverse stress testing is performed to assess the levels of performance where cash availability would breach. The results of this analysis continued to demonstrate that there is sufficient cash availability.

Based on current trading performance, and the sensitivity and reverse stress testing performed, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for a period of at least twelve months from the date of signing these financial statements. After making enquiries, the directors continue to adopt the going concern basis in preparing these financial statements.

Investments in group undertakings

Investments in group undertakings are recognised at cost.

4.	EMPLOYEES AND DIRECTORS

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

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

Cost

At 1 January 2025

135

Additions

2,971

At 31 December 2025

3,106

Net book value

At 31 December 2025

3,106

At 31 December 2024

135

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

F&F Stores Limited

Registered office: 8 Dawson Road, Bletchley, Milton Keynes, United Kingdom, MK1 1LH

Nature of business: Online goods retailer.

%

Class of shares:

holding

Ordinary

100.00

2025

2024

£

£

Aggregate capital and reserves

20,150,644

14,829,259

Profit for the year/period

5,871,385

8,364,884

The aggregate of the share capital and reserves as at 31 December 2025 and the profit or loss for the year ended on that date for the subsidiary undertaking were noted as above.

F&F Stores Holdings Limited Filiala S.R.L

Registered office: No.6 Soseaua de Centura Clinceni, Ilfov, Romania.

Nature of business: Online goods retailer.

%

Class of shares:

holding

Ordinary

100.00

2025

2024

£

£

Aggregate capital and reserves

(1,315,241

)

489,364

Profit for the year/period

1,516,189

193,441

The aggregate of the share capital and reserves as at 31 December 2025 and the profit or loss for the year ended on that date for the subsidiary undertaking were noted as above.

Get Trend S.R.L

Registered office: No.6 Soseaua de Centura Clinceni, Ilfov, Romania.

Nature of business: Property ownership and management.

%

Class of shares:

holding

Ordinary

77.11

2025

2024

£

£

Aggregate capital and reserves

4,365,925

695,977

Profit/(loss) for the year/period

346,106

(134,624

)

On 11th March 2025, F&F Stores Holdings Limited Filiala SRL completed a spin-off under Romanian law, separating its real estate activities into Get Trend SRL. As part of the transaction, new shares in Get Trend SRL were issued directly to the shareholders of F&F Stores Holdings Limited Filiala SRL, resulting in F&F Stores Holdings Limited acquiring a 77.11% interest in Get Trend SRL. The transaction qualifies as a group reconstruction under FRS 102 and as the entities involved remained under the same ultimate ownership before and after the transaction, and the conditions required to apply merger accounting have been met.

As part of the restructuring, Get Trend SRL issued 1,752 new Ordinary shares with a nominal value of RON 10 per share to F&F Stores Holdings Limited. Management has confirmed that these shares were issued through a subscription arrangement, creating an obligation for F&F Stores Holdings Limited to pay RON 17,520 to Get Trend SRL.

All trading results of the subsidiaries are included in the consolidated financial statements of the ultimate parent undertaking of R&A Retail Hub Co Limited.

6.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

7,819,967

7,819,967

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

135

135

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

28,339

25,368

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

1

1,000

1,000

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

The Report of the Auditors was unqualified.

Michael Grange BA (Hons) FCA (Senior Statutory Auditor)

for and on behalf of MDG Business Associates Audit Limited

11.	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.

The ultimate parent of F&F Stores Holdings Limited is R&A Retail Hub Co Limited, a company registered in England & Wales.

The company's results are included in the consolidated accounts of R&A Retail Hub Limited, as filed at Companies House, with a copy available at the registered office of this company upon request.

12.	PRIOR YEAR ADJUSTMENT

The prior year comparatives have been restated by the directors to reclassify a number of intercompany transactions in prior years.This restatement has resulted in distributable profit and loss reserves as at 31 December 2024 increasing to £7,793,599, with profit after tax increasing by £7,793,599. There are no further tax implications to report following the restructure as a group as a whole from December 2023 to July 2024.