Company No: 00528085 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Investments	3	100		100
		100		100
Current assets
Debtors
- due within one year	4	14,507		14,507
- due after more than one year	4	950,000		950,000
		964,507		964,507
Net current assets		964,507		964,507
Total assets less current liabilities		964,607		964,607
Net assets		964,607		964,607
Capital and reserves
Called-up share capital	5	97,322		97,322
Profit and loss account		867,285		867,285
Total shareholders' funds		964,607		964,607

For the financial year ending 31 March 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 General and Finance Facilities Limited (registered number: 00528085) were approved and authorised for issue by the Board of Directors on 10 December 2025. They were signed on its behalf by:

M J Greene 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

General and Finance Facilities 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 Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, 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 £.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Financial instruments

The company holds the following financial instruments:

- Intercompany debt

All financial instruments are classified as basic.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 April 2024	100
At 31 March 2025	100
Carrying value at 31 March 2025	100
Carrying value at 31 March 2024	100

Details of investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the the nominal value of any class of share capital are as follows:-
Subsidiary undertakings - Ophir Finance Company Ltd
Registered office - Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW
Shares held - Ordinary
Proportion of voting rights and shares held 2024 - 100% (2023 -100%)

4. Debtors

	2025		2024
	£		£
Debtors: amounts falling due within one year
Amounts owed by own subsidiaries	14,507		14,507
Debtors: amounts falling due after more than one year
Amounts owed by own subsidiaries	950,000		950,000

5. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1,000 Deferred ordinary shares of £ 1.00 each	1,000		1,000
96,322 Preferred ordinary shares of £ 1.00 each	96,322		96,322
	97,322		97,322