Company No: 08546877 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Ashley Macdonald
	Christopher James Reeve
	Thomas-Henry Smith
	Mark Thurston

SECRETARY

Deborah Jane Reeve

REGISTERED OFFICE	Gascoyne House Moseleys Farm Business Centre
	Fornham All Saints
	Bury St. Edmunds
	IP28 6JY
	United Kingdom

COMPANY NUMBER

08546877 (England and Wales)

CHARTERED ACCOUNTANTS	Gascoynes
	Gascoyne House
	Moseleys Farm Business Centre
	Fornham All Saints
	Bury St Edmunds
	Suffolk
	IP28 6JY

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	0		1,137,953
Investments	4	0		211,980
		0		1,349,933
Current assets
Debtors	5	21,038		177,340
Cash at bank and in hand		0		72,344
		21,038		249,684
Creditors: amounts falling due within one year	6	( 1,033)		( 200,745)
Net current assets		20,005		48,939
Total assets less current liabilities		20,005		1,398,872
Net assets		20,005		1,398,872
Capital and reserves
Called-up share capital	7	10,531		10,531
Share premium account		9,474		9,474
Profit and loss account		0		1,378,867
Total shareholders' funds		20,005		1,398,872

For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Gascoynes Holding Company Limited (registered number: 08546877) were approved and authorised for issue by the Board of Directors on 23 September 2025. They were signed on its behalf by:

Christopher James Reeve Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Gascoynes Holding Company Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Gascoyne House Moseleys Farm Business Centre, Fornham All Saints, Bury St. Edmunds, IP28 6JY, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

not amortised

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		4

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 May 2024	1,137,953		1,137,953
Disposals	( 1,137,953)		( 1,137,953)
At 30 April 2025	0		0
Accumulated amortisation
At 01 May 2024	0		0
At 30 April 2025	0		0
Net book value
At 30 April 2025	0		0
At 30 April 2024	1,137,953		1,137,953

4. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 May 2024	211,980		211,980
Disposals	( 211,980)		( 211,980)
At 30 April 2025	0		0
Carrying value at 30 April 2025	0		0
Carrying value at 30 April 2024	211,980		211,980

5. Debtors

	2025		2024
	£		£
Amounts owed by Group undertakings	20,005		0
Amounts owed by own subsidiaries	0		175,000
Other debtors	1,033		2,340
	21,038		177,340

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	0		8,171
Taxation and social security	1,033		20,360
Other creditors	0		172,214
	1,033		200,745

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
10,526 Ordinary GBP1 shares of £ 1.00 each	10,526		10,526
1 Ordinary B share of £ 1.00	1		1
1 Ordinary C share of £ 1.00	1		1
1 Ordinary D share of £ 1.00	1		1
1 Ordinary E share of £ 1.00	1		1
1 Ordinary F share of £ 1.00	1		1
	10,531		10,531

8. Ultimate controlling party

Parent Company:

Gascoynes Group Limited - 15934843

Gascoyne House, Moseley Farm Business Centre, Fornham All Saints, Suffolk, IP28 6JY