Fidelis International Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC789730

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		900,000		1,000,000

			900,000		1,000,000
CURRENT ASSETS
Debtors	5	100		100
Cash at bank and in hand		1,450		-

		1,550		100
Creditors: Amounts Falling Due Within One Year	6	(900,000 )		(1,000,000 )

NET CURRENT ASSETS (LIABILITIES)			(898,450 )		(999,900 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,550		100

NET ASSETS			1,550		100

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			1,450		-

SHAREHOLDERS' FUNDS			1,550		100

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Fidelis International Holdings Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

J L Gordon

Director

27th October 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Fidelis International Holdings Limited is a private company, limited by shares, incorporated in Scotland, registered number SC789730 . The registered office is Colleonard House, Colleonard Road, Banff, AB45 3TP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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.

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.

2.3. Investments in subsidiaries

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.

3. Average Number of Employees

Average number of employees, including directors, during the period was 1 (2025: 1)

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2025	1,000,000
Revaluations	(100,000 )

As at 31 March 2026	900,000

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	900,000

As at 1 April 2025	1,000,000

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Fidelis International Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Other debtors	100	100

6. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Other creditors	900,000	1,000,000

7. Share Capital

	31 March 2026	31 March 2025
	£	£
Called Up Share Capital not Paid	100	100

Amount of Allotted, Called Up Share Capital	100	100

8. Ultimate Controlling Party

The controlling party is J L Gordon.

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