Company No: 13202937 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2024		2023
		£		£
Fixed assets
Investments	3	856,322		856,322
		856,322		856,322
Creditors: amounts falling due within one year	4	( 866,580)		( 866,580)
Net current liabilities		(866,580)		(866,580)
Total assets less current liabilities		(10,258)		(10,258)
Net liabilities		( 10,258)		( 10,258)
Capital and reserves
Called-up share capital	5	1		1
Profit and loss account		( 10,259 )		( 10,259 )
Total shareholder's deficit		( 10,258)		( 10,258)

The 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 Gryphon Strategies (UK) Ltd (registered number: 13202937) were approved and authorised for issue by the Board of Directors on 29 September 2025. They were signed on its behalf by:

J Dippolito 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

Gryphon Strategies (UK) Ltd (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 3 Stockport Exchange, Stockport, SK1 3GG, 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.

Group accounts exemption

Group accounts exemption s399
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.

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

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year.	0		0

The directors did not receive any remuneration in the year (2023: £nil).

3. Fixed asset investments

Investments in subsidiaries

	2024
	£
Cost
At 01 January 2024	856,322
At 31 December 2024	856,322
Carrying value at 31 December 2024	856,322
Carrying value at 31 December 2023	856,322

4. Creditors: amounts falling due within one year

	2024		2023
	£		£
Amounts owed to Group undertakings	185,953		185,953
Amounts owed to Parent undertakings	679,942		679,942
Other creditors	685		685
	866,580		866,580

5. Called-up share capital

	2024		2023
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1

6. Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned companies within the group.

7. Audit Opinion

The auditor's report on the accounts for the financial year ended 31 December 2024 was unqualified.

The audit report was signed by Christopher Langrick on behalf of Langricks (Holmfirth) Limited.

8. Ultimate controlling party

The ultimate parent company is Gryphon Strategies, LLC, a company registered in the United States of America.

The overall controlling party is Mr J Dawdy by virtue of his shareholding in the ultimate parent company.