Company Registration No. 02096730 (England and Wales)
GEORGE TANNER (HOLDINGS) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
GEORGE TANNER (HOLDINGS) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
GEORGE TANNER (HOLDINGS) LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment properties
3
3,753,015
3,753,015
Investments
4
2,000,143
2,000,143
5,753,158
5,753,158
Current assets
Debtors
6
1,077,516
25,917
Cash at bank and in hand
193,092
179,379
1,270,608
205,296
Creditors: amounts falling due within one year
7
(35,493)
(1,567,390)
Net current assets/(liabilities)
1,235,115
(1,362,094)
Total assets less current liabilities
6,988,273
4,391,064
Provisions for liabilities
8
(225,000)
(225,000)
Net assets
6,763,273
4,166,064
Capital and reserves
Called up share capital
9
1,100,100
100
Profit and loss reserves
5,663,173
4,165,964
Total equity
6,763,273
4,166,064

The directors of the company have elected not to include a copy of the profit and loss account or the directors' report within the financial statements.true

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

GEORGE TANNER (HOLDINGS) LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 13 January 2026 and are signed on its behalf by:
Mrs AE Tanner
Director
Company Registration No. 02096730
GEORGE TANNER (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

George Tanner (Holdings) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Hill House, Braintree Road, Shalford, Braintree, Essex, CM7 5HB.

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 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

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.

1.2
Turnover

Revenue from rental income is categori s ed as turnover. Rental income is recognised on a time apportioned basis based on occupation.

1.3
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities 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.

1.5
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 balance sheet 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.

GEORGE TANNER (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors 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

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The company had nil employees in this and the preceding year.

GEORGE TANNER (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
3
Investment property
2025
£
Fair value
At 1 September 2024 and 31 August 2025
3,753,015

It is the Directors view that there is no change in the valuation of the properties as at 31 August 2025.

The historic cost of these properties was £2,855,432.

4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings
2,000,143
2,000,143

Movements in fixed asset investments
Shares in group undertakings
£
Cost or valuation
At 1 September 2024 & 31 August 2025
2,000,143
Carrying amount
At 31 August 2025
2,000,143
At 31 August 2024
2,000,143
5
Subsidiaries

Details of the company's subsidiaries at 31 August 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
George Tanner (Shalford) Limited
England
Ordinary
100.00
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
40,584
25,917
Amounts owed by group undertakings
1,036,932
-
0
1,077,516
25,917
GEORGE TANNER (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
114
Amounts owed to group undertakings
-
0
1,534,325
Corporation tax
32,403
29,951
Other creditors
3,090
3,000
35,493
1,567,390
8
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Revaluations
225,000
225,000
There were no deferred tax movements in the year.
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
2025
2024
2025
2024
Preference share capital
Number
Number
£
£
Issued and fully paid
Preference shares of £1 each
1,100,000
0
1,100,000
-
0
Preference shares classified as equity
1,100,000
-
Total equity share capital
1,100,100
100
GEORGE TANNER (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
9
Called up share capital
(Continued)
- 7 -

During the year, 1,100,000 preference shares were issued with a nominal value of £1 each. The issue has taken place to provide additional permanent capital through the conversion of a directors loan account in a subsidiary, the consideration for which matched the nominal value.

The preference shares shall not carry any voting rights and the holders shall not have the right to attend any members meetings. Preferential dividends shall be declared and paid to the preferential shareholders in priority to the ordinary shareholders.

10
Non-distributable profits reserve
2025
2024
£
£
At the beginning and end of the year
897,583
897,583
11
Related party transactions

Included within debtors are balances totalling £1,036,932 (2024: £nil) due from subsidiary undertakings. Included within creditors are amounts due to subsidiary undertakings of £nil (2024: £1,534,325) which are not offset.

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