Company No: 15934843 (England and Wales)

Contents

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

DIRECTORS	Mr Ashley MacDonald (Appointed 02 October 2024)
	Mr Christopher James Reeve (Appointed 04 September 2024)
	Mr Thomas-Henry Smith (Appointed 02 October 2024)
	Mr Mark Thurston (Appointed 02 October 2024)

SECRETARY

Mrs Deborah Jane Reeve

REGISTERED OFFICE	Gascoyne House Moseleys Farm Business Centre
	Fornham All Saints
	Ipswich
	IP28 6JY
	United Kingdom

COMPANY NUMBER

15934843 (England and Wales)

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

	Note	2025
		£
Fixed assets
Intangible assets	3	1,120,776
Investments	4	1,824,089
		2,944,865
Current assets
Debtors	5	183,750
Cash at bank and in hand		12,495
		196,245
Creditors: amounts falling due within one year	6	( 1,615,346)
Net current liabilities		(1,419,101)
Total assets less current liabilities		1,525,764
Net assets		1,525,764
Capital and reserves
Called-up share capital	7	2,108
Profit and loss account		1,523,656
Total shareholders' funds		1,525,764

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 Group Limited (registered number: 15934843) were approved and authorised for issue by the Board of Directors on 23 September 2025. They were signed on its behalf by:

Mr Christopher James Reeve Director

1. Accounting policies

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

General information and basis of accounting

Gascoynes Group 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, Ipswich, 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
	Number
Monthly average number of persons employed by the Company during the year, including directors	4

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 May 2024	0		0
Additions	1,120,776		1,120,776
At 30 April 2025	1,120,776		1,120,776
Accumulated amortisation
At 01 May 2024	0		0
At 30 April 2025	0		0
Net book value
At 30 April 2025	1,120,776		1,120,776

4. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 May 2024	0		0
Additions	1,824,089		1,824,089
At 30 April 2025	1,824,089		1,824,089
Carrying value at 30 April 2025	1,824,089		1,824,089

5. Debtors

	2025
	£
Amounts owed by own subsidiaries	183,750

6. Creditors: amounts falling due within one year

	2025
	£
Amounts owed to own subsidiaries	20,005
Taxation and social security	93
Other creditors	1,595,248
	1,615,346

7. Called-up share capital

	2025
	£
Allotted, called-up and fully-paid
2,104 Ordinary shares of £ 1.00 each	2,104
1 Ordinary B share of £ 1.00	1
1 Ordinary C share of £ 1.00	1
1 Ordinary D share of £ 1.00	1
1 Ordinary E share of £ 1.00	1
	2,108