Company registration number 10562690 (England and Wales)
GHE Holdings Ltd
UNAUDITED FINANCIAL STATEMENTS
for the year ended 31 March 2025
PAGES FOR FILING WITH REGISTRAR
GHE Holdings Ltd
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
GHE Holdings Ltd
Statement of Financial Position
as at 31 March 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,322,083
996,958
Investments
4
100
100
1,322,183
997,058
Current assets
Debtors
100,000
271,264
Cash at bank and in hand
610,889
580,582
710,889
851,846
Creditors: amounts falling due within one year
(137,839)
(124,540)
Net current assets
573,050
727,306
Net assets
1,895,233
1,724,364
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
1,895,133
1,724,264
Total equity
1,895,233
1,724,364
GHE Holdings Ltd
Statement of Financial Position (continued)
as at 31 March 2025
31 March 2025
- 2 -

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 8 May 2025 and are signed on its behalf by:
R Hallas
Director
Company Registration No. 10562690
GHE Holdings Ltd
Notes to the financial statements
for the year ended 31 March 2025
- 3 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below.

Tangible fixed assets

Tangible fixed assets are measured at cost less depreciation.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
no depreciation has been provided
Fixed asset investments

Interests in subsidiaries are measured at cost. 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.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Group accounts

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
-
0
-
0
GHE Holdings Ltd
Notes to the financial statements (continued)
for the year ended 31 March 2025
- 4 -
3
Tangible fixed assets
Freehold land and buildings
£
Cost
At 1 April 2024
996,958
Additions
325,125
At 31 March 2025
1,322,083
Depreciation
At 1 April 2024 and 31 March 2025
-
0
Carrying amount
At 31 March 2025
1,322,083
At 31 March 2024
996,958
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
100
100
5
Company information

GHE Holdings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is West House, King Cross Road, Halifax, West Yorkshire, HX1 1EB.

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