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Registered number: 15284694
80 FINANCIAL HOLDINGS US LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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80 FINANCIAL HOLDINGS US LTD
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CONTENTS
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Statement of Financial Position
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Notes to the Financial Statements
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80 FINANCIAL HOLDINGS US LTD
REGISTERED NUMBER:15284694
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STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
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Creditors: amounts falling due within one year
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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 September 2026.
The notes on pages 2 to 4 form part of these financial statements.
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80 FINANCIAL HOLDINGS US LTD
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
80 Financial Holdings US Limited is a private limited company registered in England and Wales. Its registered office and business address is 2 Jubilee Place, London, SW3 3TQ.
The principal activity of the company is investment holding.
The company's functional and presentational currency is £ sterling.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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.t
The following principal accounting policies have been applied:
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Exemption from preparing consolidated financial statements
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The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
Investments in subsidiary undertakings are measured at fair value at each reporting date. The Company determines fair value by reference to the net asset value of the subsidiary at the reporting date, which the directors consider provides a reliable basis for measurement given the nature of the subsidiary's underlying assets.
Where net asset value cannot be reliably determined, the investment is measured at cost less any accumulated impairment losses.
Gains arising from increases in fair value are recognised in other comprehensive income and accumulated in the revaluation reserve.
Losses arising from decreases in fair value are recognised in other comprehensive income to the extent that they reverse a previously recognised revaluation gain on the same investment. Where a decrease in fair value exceeds any previously recognised gain, or where no prior gain exists, the excess is recognised in the Statement of Comprehensive Income for the period.
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80 FINANCIAL HOLDINGS US LTD
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
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Basic Financial instruments
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The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors and cash and cash equivalents.
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors.
Cash and cash equivalents comprise of cash in hand.
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The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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Investments in subsidiary companies
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Creditors: Amounts falling due within one year
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Accruals and deferred income
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80 FINANCIAL HOLDINGS US LTD
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Allotted, called up and fully paid
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101 (2024 - 101) Ordinary shares of £1.00 each
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Change in accounting policy
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In the year ended 31 December 2025, the Company changed its accounting policy for the measurement of investments in subsidiary undertakings. Previously, investments in subsidiary undertakings were measured at cost. The Company now measures such investments at fair value, determined by reference to its proportionate share of the net asset value of the subsidiary at the reporting date.
The change in accounting policy has been considered in accordance with the requirements of FRS 102. The impact of applying the revised accounting policy retrospectively to the prior period has been assessed and determined to be not material to the financial statements. Accordingly, no adjustment has been made to the comparative figures in respect of the prior period, as the effect is not considered material to the financial statements.
The company's immediate parent undertaking is 80 Financial Holdings Limited, a company registered in Guernsey. The ultimate parent undertaking is 81 Limited, a company registered in Guernsey.
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified.
The audit report was signed on 16 September 2026 by Martyn Atkinson FCA (Senior Statutory Auditor) on behalf of Sopher + Co LLP.
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