REGISTERED NUMBER: 11589329 (England and Wales)

27 Holdings Ltd

Financial Statements for the Period 1 August 2024 to 30 November 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr D Evans

REGISTERED OFFICE:

Unit 2a Penn Street

Wolverhampton

WV3 0JJ

REGISTERED NUMBER:

11589329 (England and Wales)

AUDITORS:

Edwards & Co (Codsall) Limited

Chartered Certified Accountants

and Statutory Auditors

Willow House

Kingswood Business Park

Holyhead Road

South Staffs

WV7 3AU

FIXED ASSETS

Tangible assets

4

901,808

575,033

Investments

5

450,159

-

1,351,967

575,033

CURRENT ASSETS

Stocks

114,927

-

Debtors

6

36,570

7,240

Cash at bank

10,513

6,190

162,010

13,430

CREDITORS

Amounts falling due within one year

7

570,428

237,794

NET CURRENT LIABILITIES

(408,418

)

(224,364

)

TOTAL ASSETS LESS CURRENT LIABILITIES

943,549

350,669

CREDITORS

Amounts falling due after more than one year

8

(299,476

)

(327,401

)

PROVISIONS FOR LIABILITIES

10

(155,140

)

-

NET ASSETS

488,933

23,268

CAPITAL AND RESERVES

Called up share capital

11

100

100

Revaluation reserve

12

464,421

-

Retained earnings

24,412

23,168

SHAREHOLDERS' FUNDS

488,933

23,268

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 director and authorised for issue on 5 November 2026 and were signed by:

Mr D Evans - Director

1.	STATUTORY INFORMATION

27 Holdings Ltd 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 presentation currency of the financial statements is the Pound Sterling (£).

All monetary amounts are rounded to the nearest pound.

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.

Going concern

These financial statements have been prepared on the going concern basis, which may not be appropriate as the company is reporting net current liabilities of £408,418 (2024 - £224,364).

The validity of which is dependent upon the continued support of the company's ultimate controlling party and associated companies, to ensure adequate facilities are available for the company to discharge its liabilities as they fall due. As with any company placing reliance on other group entities for financial support, the director acknowledges that there can be no certainty that this support will continue indefinitely, although at the date of approval of these financial statements, the above mentioned parties have confirmed that support will be available for the foreseeable future.

Based on this, the director believes that it remains appropriate to prepare financial statements on a going concern basis. The financial statements do not include any adjustments which would result from the basis of preparation being inappropriate.

Judgements and estimates

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

not provided

Plant and machinery

-

20% on reducing balance

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate or if there is an indication of a significant change since the last reporting date.

At each balance sheet date, the directors review the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any and the asset is impaired accordingly.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the profit and loss account.

Freehold property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in other comprehensive income and subsequently transferred to the revaluation reserve.

Other Investments

Other investments are investments held for long term gains and classified as fixed assets, if they are intended for resale or held for under one year, they would be classified as current asset investments.

They have been initially recorded at cost, they are remeasured at fair value at the balance sheet date with unrealised gains or losses recognised in other comprehensive income and subsequently transferred to the revaluation reserve.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as an interest expense in the income statement.

Taxation

Taxation for the period 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Turnover

Rendering of services

Revenue from services provided is derived from the value of services performed during the year.

Rental Income

Revenue from rental income is recognised in the period to which it relates.

Trade debtors and amounts owed by group undertakings

Trade debtors amounts owed by group undertakings are recognized initially at transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due, according to the original terms of the receivable..

Trade creditors and amounts owed to group undertakings

Trade creditors and amounts owed to group undertakings are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as amounts falling due after more than one year.

Disclosure of period change

The period covered by these financial statements is a 16 month period to 30 November 2025 compared to a 12 month period to 31 July 2024. For this reason the accounts figures are not entirely comparable to the previous period.

Reserves

Profit and loss account

The profit and loss account includes all current and prior years retained profits and losses.

Revaluation reserve

The revaluation reserve is the net of assets revaluation gain on assets less the deferred tax provided for thereon.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 August 2024

523,169

64,434

587,603

Revaluations

336,831

-

336,831

At 30 November 2025

860,000

64,434

924,434

DEPRECIATION

At 1 August 2024

-

12,570

12,570

Charge for period

-

10,056

10,056

At 30 November 2025

-

22,626

22,626

NET BOOK VALUE

At 30 November 2025

860,000

41,808

901,808

At 31 July 2024

523,169

51,864

575,033

The fair value of freehold property with a cost of £523,169 (2024 - £523,169) were revalued on 30 November 2025 by the company director. This was undertaken on the basis of open market value, to £860,000. Had these assets been measured on the historical cost basis, the carrying amount would have been £523,169 (2024 - £523,169)

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

Additions

167,429

-

Revaluations

282,730

-

450,159

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by participating interests

34,000

4,000

Other debtors

2,570

3,240

36,570

7,240

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

24,277

27,159

Trade creditors

1,052

1,052

Amounts owed to group undertakings

400,850

199,053

Taxation and social security

5,042

4,681

Other creditors

139,207

5,849

570,428

237,794

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

299,476

327,401

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instalments

520

2,544

Bank Borrowings more 5 yr

228,314

228,314

228,834

230,858

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank Borrowings

292,191

315,366

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

155,140

-

Deferred

tax

£

Revaluation of assets

155,140

Balance at 30 November 2025

155,140

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

12.

RESERVES

Revaluation

reserve

£

Revaluation of fixed assets

619,561

Deferred tax on revaluation

(155,140

)

At 30 November 2025

464,421

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

The Report of the Auditors was unqualified.

Michael Edwards FCCA (Senior Statutory Auditor)

for and on behalf of Edwards & Co (Codsall) Limited

14.	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.

During the year the company charged other companies under common control £30,000 (2024 - £4,000) for services rendered. At the year end £34,000 (2024 - £4,000) was due to the company from related parties.

Loans from related parties

During the year amounts of £201,797 (2024 - £156,541) were advanced by related parties to the company, repayments were made of £Nil (2024 - £Nil). At the year end £400,850 (2024 - £199,053) was due from the company to related parties.

Terms of loans between related parties

These amounts have been advanced on an interest free basis, there are no fixed repayment terms for the loan facility provided by these related parties.

15.	ULTIMATE CONTROLLING PARTY

The company's immediate and ultimate parent was Running Cow Ltd, incorporated in England and Wales until 24 November 2025.

Following a group demerger which completed on 24 November 2025 the immediate and ultimate parent company is now Evans Investment Group Ltd, incorporated in England and Wales and whose registered office is the same as 27 Holdings Ltd.

The ultimate controlling party is Mr D Evans.