FINE HOLDINGS LIMITED

1. FINE HOLDINGS LIMITED 1993-04-23 → present
2. QUAYSHELFCO 428 LIMITED 1993-01-14 → 1993-04-23

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Cooper Parry Group Limited

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors note the possible impact of the uncertainty regarding the timing and amounts of the upcoming lawsuit on the subsidiary's cash flows indicates that a material uncertainty exists which may cast significant doubt on the subsidiary's and therefore the company's ability to continue as a going concern and therefore its ability to realise its assets and settle its liabilities in the ordinary course of business. As Fine Holdings Limited's income is solely from the wholly-owned subsidiary this likewise casts a material uncertainty over the company's ability to continue as a going concern. The financial statements to not include the adjustments that would be necessary if the company is unable to continue as a going concern. After careful consideration of the above factors, the directors consider that there is sufficient headroom to enable the subsidiary and therefore the company to operate and meet its liabilities as they fall due for payment throughout the forecast period. On this basis, the directors consider that it is appropriate to prepare the financial statements on going concern basis.”

Group structure

1. FINE HOLDINGS LIMITED · parent
   1. Fine Agrochemicals Limited 100% · UK · Development of marketing and agricultural products
   2. Fine Americas Incorporated 100% · USA · Marketing of agricultural products
   3. Fine Agrochemicals (Ireland) Limited 100% · Ireland · Dormant
   4. Fine Agrochemicals B.V. 100% · Netherlands · Dormant

Significant events

• “Patent lawsuit trial in District Court of Texas relating to product formulation, expected 2026 or 2027, with potential for damages.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +5.6%

  £513,103 → £541,698

• Cash

  -42.1%

  £4,381 → £2,538

  lowest in 4 filed years

• Net assets

  +2.1%

  £4,960,009 → £5,062,944

  highest in 4 filed years

• Employees

  0%

  1 → 1

• Profit before tax

  -26%

  £3,613,443 → £2,673,467

  lowest in 4 filed years

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers