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REGISTERED NUMBER: 03179944 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Goldenfry Brands Limited

Goldenfry Brands Limited (Registered number: 03179944)

Contents of the Financial Statements

for the Year Ended 31 December 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Goldenfry Brands Limited

Company Information

for the Year Ended 31 December 2024

| DIRECTORS: | E Hall

| P A Herridge

| J P Herridge

| P A Turrill

| SECRETARY: | J P Herridge

| REGISTERED OFFICE: | Sandbeck Way

| Wetherby

| West Yorkshire

| LS22 7PW

| REGISTERED NUMBER: | 03179944 (England and Wales)

| ACCOUNTANTS: | S&W Partners (Leeds) Limited

| Accountants

| 3rd Floor

| 56 Wellington Street

| Leeds

| West Yorkshire

| LS1 2EE

Goldenfry Brands Limited (Registered number: 03179944)

Balance Sheet

31 December 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 4,926 |  | 2,491 |  |

Tangible assets | 5 | 348,849 |  | 120,000 |  |

Investments | 6 | 700,000 |  | 700,000 |  |

Investment property | 7 | 1,847,986 |  | 1,847,986 |  |

2,901,761 |  | 2,670,477 |  |

CURRENT ASSETS

Debtors | 8 | 11,499,932 |  | 8,080,853 |  |

Cash at bank | 773,632 |  | 428,112 |  |

12,273,564 |  | 8,508,965 |  |

CREDITORS

Amounts falling due within one year | 9 | 8,209,429 |  | 5,386,456 |  |

NET CURRENT ASSETS | 4,064,135 |  | 3,122,509 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,965,896 |  | 5,792,986 |  |

CAPITAL AND RESERVES

Called up share capital | 369,303 |  | 369,303 |  |

Capital redemption reserve | 330,797 |  | 330,797 |  |

Retained earnings | 6,265,796 |  | 5,092,886 |  |

6,965,896 |  | 5,792,986 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Goldenfry Brands Limited (Registered number: 03179944)

Balance Sheet - continued

31 December 2024

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 January 2026 and were signed on its behalf by:

J P Herridge - Director

Goldenfry Brands Limited (Registered number: 03179944)

Notes to the Financial Statements

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| Goldenfry Brands Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Patents and licences are being amortised evenly over their estimated useful life of nil years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 4 years straight line

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Goldenfry Brands Limited (Registered number: 03179944)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2023 - 3 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 January 2024 | 5,763 |  |

| Additions | 2,881 |  |

| At 31 December 2024 | 8,644 |  |

| AMORTISATION

| At 1 January 2024 | 3,272 |  |

| Charge for year | 446 |  |

| At 31 December 2024 | 3,718 |  |

| NET BOOK VALUE

| At 31 December 2024 | 4,926 |  |

| At 31 December 2023 | 2,491 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 January 2024 | 31,880 |  | 195,484 |  | 227,364 |  |

| Additions | - |  | 512,625 |  | 512,625 |  |

| Disposals | - |  | (225,000 | ) | (225,000 | ) |

| At 31 December 2024 | 31,880 |  | 483,109 |  | 514,989 |  |

| DEPRECIATION

| At 1 January 2024 | 23,977 |  | 83,387 |  | 107,364 |  |

| Charge for year | 5,111 |  | 67,728 |  | 72,839 |  |

| Eliminated on disposal | - |  | (14,063 | ) | (14,063 | ) |

| At 31 December 2024 | 29,088 |  | 137,052 |  | 166,140 |  |

| NET BOOK VALUE

| At 31 December 2024 | 2,792 |  | 346,057 |  | 348,849 |  |

| At 31 December 2023 | 7,903 |  | 112,097 |  | 120,000 |  |

Goldenfry Brands Limited (Registered number: 03179944)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| At 1 January 2024

| and 31 December 2024 | 700,000 |  |

| NET BOOK VALUE

| At 31 December 2024 | 700,000 |  |

| At 31 December 2023 | 700,000 |  |

7. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2024

| and 31 December 2024 | 1,847,986 |  |

| NET BOOK VALUE

| At 31 December 2024 | 1,847,986 |  |

| At 31 December 2023 | 1,847,986 |  |

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Amounts owed by participating interests | 11,143,251 |  | 7,542,851 |  |

| Other debtors | 356,681 |  | 538,002 |  |

11,499,932 |  | 8,080,853 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Amounts owed to group undertakings | 703,514 |  | 703,514 |  |

| Taxation and social security | 1,188,901 |  | 674,384 |  |

| Other creditors | 6,317,014 |  | 4,008,558 |  |

8,209,429 |  | 5,386,456 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| Included within debtors are amounts of £44,616 (2023: £31,944) due from a director. The maximum balance was £44,616. .