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Registered number: 05800716
Garhigh Holdings Limited
ACCOUNTS
FOR THE YEAR ENDED 30/06/2024

Garhigh Holdings Limited

ACCOUNTS
FOR THE YEAR ENDED 30/06/2024
DIRECTORS
Gary C Buckman
Sophie I E Pourou
REGISTERED OFFICE
Unit 2
216 Sydenham Road
Croydon
Surrey
CR0 2EB
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 05800716

Garhigh Holdings Limited

ACCOUNTS
FOR THEYEARENDED30/06/2024
CONTENTS
Page
Directors' Report3
Accountants' Report-
Statement Of Comprehensive Income4
Balance Sheet5
Notes To The Accounts7
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account10
Profit And Loss Account Summaries11

Garhigh Holdings Limited

DIRECTORS' REPORT
FOR THEYEARENDED30/06/2024
The directors present their report and accounts for theyearended30/06/2024
DIRECTORS
The directors who served during theyearwere as follows:
Gary C Buckman
Sophie I E Pourou
STATEMENT OF DIRECTORS RESPONSIBILITIES
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulation.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements the directors are required to:
- Select suitable accounting policies and then apply them consistently;
- Make judgements and accounting estimates that are reasonable and prudent;
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The report of the directors has been prepared in accordance with the special provisions within Part 15 of the Companies Act 2006.
This report was approved by the board on26/03/2025
Sophie I E Pourou
Director

Garhigh Holdings Limited

STATEMENT OF COMPREHENSIVE INCOME
FOR THEYEARENDED30/06/2024
Notes20242023
££
Distribution costs and selling expenses-(118)
Administrative expenses(65,771)(61,538)
Other operating income63,15657,530
OPERATING LOSS(2,615)(4,126)
Interest receivable and similar income80,510327,000
Interest payable and similar charges(7,419)(5,619)
PROFIT ON ORDINARY ACTIVITIES BEFORE TAXATION70,476317,255
Tax on profit on ordinary activities(2,022)(1,345)
PROFIT ON ORDINARY ACTIVITIES AFTER TAXATION68,454315,910

Garhigh Holdings Limited

BALANCE SHEET AT 30/06/2024
20242023
Notes££
FIXED ASSETS
Tangible assets4797,740815,866
Investment Assets5100100
797,840815,966
CURRENT ASSETS
Debtors2,607-
Cash at bank and in hand20,6509,196
23,2579,196
CREDITORS: Amounts falling due within one year716,26256,292
NET CURRENT ASSETS / (LIABILITIES)6,995(47,096)
TOTAL ASSETS LESS CURRENT LIABILITIES804,835768,870
CREDITORS: Amounts falling due after more than one year883,43590,924
NET ASSETS721,400677,946
CAPITAL AND RESERVES
Called up share capital9101101
Profit and loss account721,299677,845
SHAREHOLDERS' FUNDS721,400677,946
For the year ending 30/06/2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
Approved by the board on 26/03/2025 and signed on their behalf by
.............................
Sophie I E Pourou
Director

Garhigh Holdings Limited

1. RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS 20242023
££
Opening shareholders' funds677,946389,036
Profit for the year68,454315,910
Dividends paid(25,000)(27,000)
Closing shareholders' funds721,400677,946

Garhigh Holdings Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/06/2024
2. ACCOUNTING POLICIES
2a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
2b. Going Concern
These accounts have been prepared on the going concern basis as the directors have a reasonable expectation that the company will continue to operate for the foreseeable future.
2c. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Investment Propertiesstraight line 2%
Land And Buildingsstraight line 2%
2d. Investment Properties
Investment properties are included in the financial statements at open market value. No depreciation is provided on such property in compliance with the Financial Reporting Standard for Smaller Entities. This departure from Companies Act requirements is necessary to show a true and fair view.
2e. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
2f. Investments
Fixed asset investments are shown at cost less amounts written off.
Provisions are made for permanent fluctuations in value.

Garhigh Holdings Limited

3. EMPLOYEES
20242023
No.No.
Average number of employees22
4. TANGIBLE FIXED ASSETS
Land AndPlant and
BuildingsMachinery Etc.Total
£££
Cost
At 01/07/2023906,3167,980914,296
At 30/06/2024906,3167,980914,296
Depreciation
At 01/07/202390,4507,98098,430
For the year18,126-18,126
At 30/06/2024108,5767,980116,556
Net Book Amounts
At 30/06/2024797,740-797,740
At 30/06/2023815,866-815,866
5. FINANCIAL ASSETS
Shares in group companies
and participating interestsTotal
££
Cost
At 01/07/2023100100
At 30/06/2024100100
Amortisation
Net Book Amounts
At 30/06/2024100100
At 30/06/2023100100

Garhigh Holdings Limited

6. INVESTMENT PROPERTIES
Investment
PropertiesTotal
££
Fair value
At 01/07/2023543,963543,963
At 30/06/2024543,963543,963
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
Bank loans and overdrafts9,14910,155
Trade creditors1,0202,811
Amounts owed to group undertakings and undertakings in which the company has a participating interest-40,319
Taxation and social security6,0933,007
16,26256,292
Bank loans and overdrafts are secured against the company's assets.
8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Bank loans and overdrafts83,43590,924
83,43590,924
Bank loans and overdrafts are secured against the company's assets.
9. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
101 Ordinary shares of £1 each101101
101101
10. GENERAL INFORMATION
Garhigh Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is 216 Sydenham Road, Croydon, Surrey, CR0 2EB.
The accounts are presented in Sterling, which is the functional currency of the company.

Garhigh Holdings Limited

TRADING AND PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 30/06/2024
20242023
££
Cost of Sales:
Other operating income63,15657,530
63,15657,530
Less:
Distribution costs-118
Administrative expenses65,77161,538
Interest receivable and similar income(80,510)(327,000)
Interest payable and similar charges7,4195,619
(7,320)(259,725)
Net profit for the year before taxation70,476317,255
Taxation2,0221,345
Net profit for the year after taxation68,454315,910
Interim dividends25,00027,000
25,00027,000
43,454288,910
Retained profits brought forward677,845388,935
Retained profits carried forward721,299677,845
This page does not form part of the Company's Statutory Accounts and is prepared for the information of the Directors only.

Garhigh Holdings Limited

PROFIT AND LOSS ACCOUNT SUMMARIES
FOR THE YEAR ENDED 30/06/2024
20242023
££
Distribution Costs:
Travel-118
-118
Interest payable and similar charges:
Bank interest7,4195,619
7,4195,619
Administrative Expenses:
Rates5821,370
Insurance1,0001,000
Service charge2,3603,489
Heat and light1,284115
Repairs and renewals8288,668
Letting Agents' Commission1,141-
Directors remuneration26,27625,304
Directors NIC-811
Accountancy fees750750
Professional fees12,9821,605
Legal costs (revenue)250-
Subscriptions-75
Bank charges192225
Depreciation and Amortisation:
Depreciation of investment properties10,87910,879
Depreciation of land and buildings7,2477,247
65,77161,538
This page does not form part of the Company's Statutory Accounts and is prepared for the information of the Directors only.