Company registration number 01553155 (England and Wales)
GEORGE S HALL AMERICAS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
GEORGE S HALL AMERICAS LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 5
GEORGE S HALL AMERICAS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024
31 December 2024
- 1 -
2024
2023
Notes
£
£
ASSETS
Non-current assets
Investments
3
9,000
9,000
Current assets
-
-
Total assets
9,000
9,000
EQUITY
Equity
Called up share capital
6
24,000
24,000
Retained earnings
(24,000)
(24,000)
Total equity
-
-
LIABILITIES
Current liabilities
5
9,000
9,000
Total equity and liabilities
9,000
9,000

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

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 10 September 2025 and are signed on its behalf by:
Mr K. O'Keeffe
Director
Company registration number 01553155 (England and Wales)
GEORGE S HALL AMERICAS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -
1
Accounting policies
Company information

George S Hall Americas Limited is a private company limited by shares incorporated in England and Wales. The registered office is Amelia House, Crescent Road, Worthing, West Sussex, BN11 1QR.

1.1
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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

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

The company has taken advantage of the exemption under section 40 1 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

George S Hall Americas Limited is a wholly owned subsidiary of George Scarr Hall Investments Limited and the results of George S Hall Americas Limited are included in the consolidated financial statements of George Scarr Hall Investments Limited which are available from 4 Gatehall Drive, 2nd Floor, Parsippany, New Jersey 07054, USA.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have considered relevant information, including the company’s principal risks and uncertainties, the annual budget, forecast future cash flows and the impact of subsequent events true at a group level in making their assessment. Based on these assessments and having regard to the resources available to the entity, the directors have concluded that there is no material uncertainty and that they can continue to adopt the going concern basis in preparing the annual report and financial statements.

1.3
Non-current investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. 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.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include deposits held at call with banks.

GEORGE S HALL AMERICAS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 3 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Financial liabilities are classified as other financial liabilities.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

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

2024
2023
Number
Number
Directors
2
2
Total
2
2

Other than the statutory directors, the company had no employees. The statutory directors were fully remunerated by George S. Hall Inc., the subsidiary company. Their remuneration is disclosed in the financial statements of that entity. Since the company is dormant, the directors believe that no amount of their remuneration is in relation to services provided to the company.

GEORGE S HALL AMERICAS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 4 -
3
Fixed asset investments
2024
2023
Notes
£
£
Investments in subsidiaries
4
9,000
9,000
4
Subsidiaries

Details of the company's subsidiaries at 31 December 2024 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
George S. Hall Inc
4 Gatehall Drive, 2nd Floor
Parsippany, New Jersey 07054
Ordinary
100.00
5
Current liabilities
2024
2023
£
£
Amounts owed to group undertakings
9,000
9,000
6
Share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
24,000
24,000
24,000
24,000

Ordinary shares have full voting, dividend and capital distribution rights. They do not confer any rights of redemption.

7
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
Robert Dowling FCA
Statutory Auditor:
Sumer Audit
Date of audit report:
11 September 2025
Sumer Audit is the trading name of Sumer Auditco Limited
GEORGE S HALL AMERICAS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 5 -
8
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

2024
2023
Amounts due to related parties
£
£
Parent company
9,000
9,000
Other information

Audit fees of £4,800 (2023: £4,250) were paid by a fellow group company, which have been included in their financial statements.

9
Ultimate controlling party

T he immediate parent undertaking is GSH Energy Management Limited, a company incorporated and

registered in Jersey, Channel Isles.

The ultimate parent undertaking and controlling party is George Scarr Hall Investments Limited, a company incorporated and registered in the Jersey, Channel Isles. The registered office is 6th Floor, 25 Farringdon Street, London, EC4A 4AB.

The ultimate controlling party is considered to be the Scarr Hall family by virtue of majority shareholding in the ultimate parent company.

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