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Registered number: 15138448














GFHP PLANNING UK HOLDCO LIMITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE PERIOD ENDED 31 DECEMBER 2024

 
GFHP PLANNING UK HOLDCO LIMITED
 
 
COMPANY INFORMATION


Directors
W Z Choudary (appointed 14 September 2023)
Maplesfs UK Corporate Director No.1 Limited (appointed 14 September 2023)




Registered number
15138448



Registered office
Duo, Level 6
280 Bishopsgate

London

EC2M 4RB




Independent auditors
TC Group

Office: Croydon - TC SWP

3rd Floor, Suffolk House

George Street

Croydon

CR0 0YN




Accountants
Sopher + Co LLP
5 Elstree Gate

Elstree Way

Borehamwood

Hertfordshire

WD6 1JD





 
GFHP PLANNING UK HOLDCO LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
 
1
Notes to the Financial Statements
 
 
2 - 6


 
GFHP PLANNING UK HOLDCO LIMITED
REGISTERED NUMBER:15138448

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
Note
£

Fixed assets
  

Investments
 5 
660

  
660

Current assets
  

Debtors: amounts falling due within one year
 6 
3,651,107

  
3,651,107

Current liabilities
  

Creditors: Amounts Falling Due Within One Year
 7 
(3,661,321)

Net current (liabilities)/assets
  
 
 
(10,214)

Total assets less current liabilities
  
(9,554)

  

Net (liabilities)/assets
  
(9,554)


Capital and reserves
  

Called up share capital 
 8 
1

Profit and loss account
  
(9,555)

  
(9,554)


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 by: 




W Z Choudary
Director

Date: 12 June 2025

The notes on pages 2 to 6 form part of these financial statements.

Page 1

 
GFHP PLANNING UK HOLDCO LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

GFHP Planning UK Holdco Limited is a private company limited by shares, incorporated in England and Wales. The registered office is Duo, Level 6, 280 Bishopsgate, London, United Kingdom, EC2M 4RB.
The principal activity of the company was that of a holding company.
The company was incorporated on 14 September 2023 and commenced trading on the same day.
The company's functional and presentational currency is £ Sterling.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

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.

 
2.3

Going concern

The directors of the company have prepared the financial statements on a going concern basis, which assumes the company will be able to meet its future obligations as they fall due, and the company will settle all payments within the agreed terms. The directors have assessed the company’s net lability position and believe that as the company’s debtor and creditor balances relate to group companies, the company will not be required to repay these until such a time as it is able. Accordingly, the directors believe that it is appropriate to that these financial statements are prepared on a going concern basis.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Page 2

 
GFHP PLANNING UK HOLDCO LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration.

The average monthly number of employees, including directors, during the period was 0.


4.


Taxation

No liability to UK corporation tax arose for the period ended 31 December 2024.
Factors that may affect future tax charges
As at the period end, the company had corporation tax losses amounting to £9,554, representing a potential deferred tax asset of £2,389 related to unutilised trade losses. As it cannot be foreseen with any underlying certainty as to when this asset will be realised in the near future, it has not been recognised in the accounts.

Page 3

 
GFHP PLANNING UK HOLDCO LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
660



At 31 December 2024
660




Page 4

 
GFHP PLANNING UK HOLDCO LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

6.


Debtors

2024
£


Amounts owed by group undertakings
3,151,107

Amounts owed by related parties
500,000

3,651,107



7.


Creditors: Amounts falling due within one year

2024
£

Bank overdrafts
155

Trade creditors
900

Amounts owed to group undertakings
3,651,766

Accruals and deferred income
8,500

3,661,321



8.


Share capital

2024
£
Allotted, called up and fully paid


1 Ordinary share of £1.00
1


On 14 September 2023, 1 Ordinary share was issued at par.


9.


Related party transactions

Amounts due from group undertakings due within 1 year totalling £3,151,107, are interest free and repayable on demand.
Amounts owed to group undertakings due after more than 1 year totalling £500,000, are interest free and repayable on demand.
Included in amounts due from related parties is £500,000 of loans from companies under common control and ownership in accordance with a Wakalah agreement. 


10.


Controlling party

The ultimate controlling party is GFHP Planning Investment Co.

Page 5

 
GFHP PLANNING UK HOLDCO LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

11.


Auditors' information

The auditors' report on the financial statements for the period ended 31 December 2024 was unqualified.

The audit report was signed on 12 June 2025 by Timothy Lindfield (Senior Statutory Auditor) on behalf of TC Group.

 
Page 6