IRIS Accounts Production v25.4.0.155 10175292 Board of Directors Board of Directors Board of Directors Board of Directors 1.9.24 31.8.25 31.8.25 false true false false true false Ordinary share capital 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10175292 2024-08-31 10175292 2025-08-31 10175292 2024-09-01 2025-08-31 10175292 2023-08-31 10175292 2023-09-01 2024-08-31 10175292 2024-08-31 10175292 ns15:EnglandWales 2024-09-01 2025-08-31 10175292 ns14:PoundSterling 2024-09-01 2025-08-31 10175292 ns10:Director1 2024-09-01 2025-08-31 10175292 ns10:Director2 2024-09-01 2025-08-31 10175292 ns10:Director3 2024-09-01 2025-08-31 10175292 ns10:Director4 2024-09-01 2025-08-31 10175292 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10175292 ns10:SmallEntities 2024-09-01 2025-08-31 10175292 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10175292 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 10175292 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 10175292 ns10:FullAccounts 2024-09-01 2025-08-31 10175292 ns10:OrdinaryShareClass1 2024-09-01 2025-08-31 10175292 ns10:RegisteredOffice 2024-09-01 2025-08-31 10175292 ns5:CurrentFinancialInstruments 2025-08-31 10175292 ns5:CurrentFinancialInstruments 2024-08-31 10175292 ns5:Non-currentFinancialInstruments 2025-08-31 10175292 ns5:Non-currentFinancialInstruments 2024-08-31 10175292 ns5:ShareCapital 2025-08-31 10175292 ns5:ShareCapital 2024-08-31 10175292 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 10175292 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 10175292 ns5:CostValuation 2024-08-31 10175292 ns10:OrdinaryShareClass1 2025-08-31

REGISTERED NUMBER: 10175292 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 August 2025 |

| for |

| Munro-Greenhalgh Holdings Limited |

| Munro-Greenhalgh Holdings Limited (Registered number: 10175292) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Munro-Greenhalgh Holdings Limited |

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | N J Brown

| S A Cadman

| I Hayes

| D Smith

| REGISTERED OFFICE: | 2 Heap Bridge

| Bury

| Lancashire

| BL9 7HR

| REGISTERED NUMBER: | 10175292 (England and Wales)

| ACCOUNTANTS: | Thompson Jones Business Solutions Limited

| 2 Heap Bridge

| Bury

| Lancashire

| BL9 7HR

| Munro-Greenhalgh Holdings Limited (Registered number: 10175292) |

Balance Sheet

31 August 2025

| 2025 |  | 2024

| Notes | £ | £ |

Fixed assets

Investments | 5 | 1,121,317 |  | 1,121,317 |  |

Current assets

Cash at bank | 153,098 |  | 151,188 |  |

Creditors

Amounts falling due within one year | 6 | (10,675 | ) | (10,124 | ) |

Net current assets | 142,423 |  | 141,064 |  |

Total assets less current liabilities | 1,263,740 |  | 1,262,381 |  |

Creditors

Amounts falling due after more than one year | 7 | (1,157,861 | ) | (1,172,962 | ) |

Net assets | 105,879 |  | 89,419 |  |

Capital and reserves

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 105,779 |  | 89,319 |  |

Shareholders' funds | 105,879 |  | 89,419 |  |

| Munro-Greenhalgh Holdings Limited (Registered number: 10175292) |

Balance Sheet - continued

31 August 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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.

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 January 2026 and were signed on its behalf by:

N J Brown - Director | S A Cadman - Director

I Hayes - Director | D Smith - Director

| Munro-Greenhalgh Holdings Limited (Registered number: 10175292) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| The company is a private company limited by share capital, incorporated in England and Wales.

| The address of its registered office is:

| 2 Heap Bridge

| Bury

| Lancashire

| BL9 7HR

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| BASIS OF PREPARING THE FINANCIAL STATEMENTS

| The financial statements have been prepared under the historical cost convention.

| These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

| TURNOVER

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

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| Munro-Greenhalgh Holdings Limited (Registered number: 10175292) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

3. | ACCOUNTING POLICIES - continued

| REVENUE RECOGNITION

| Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

| The company recognises revenue when:

| The amount of revenue can be reliably measured;

| it is probable that future economic benefits will flow to the entity;

| and specific criteria have been met for each of the company's activities.

| Investments

| Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. 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.

| Cash and cash equivalents

| Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

| BORROWINGS

| Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

| Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

| Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

| Share capital

| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

| Dividends

| Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

| Munro-Greenhalgh Holdings Limited (Registered number: 10175292) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 1,121,317 |  |

| NET BOOK VALUE

| At 31 August 2025 | 1,121,317 |  |

| At 31 August 2024 | 1,121,317 |  |

| Details of undertakings

| Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

| Undertaking |  | Registered office |  | Holding |  | Proportion of voting rights and shares held |  |

|  | 2023 |  | 2022 |  |

| Subsidiary undertakings |  |

| Munro-Greenhalgh Ltd |  | 78 Bridge Street |  | Ordinary |  | 100% |  | 100% |  |

| Ramsbottom |  |

| Lancashire |  |

| BL0 9HY. |  |

| England and Wales |  |

| The principal activity of Munro-Greenhalgh Ltd is that of the provision of insurance broking services.

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

2025 | 2024 |

£ | £ |

| Corporation tax | 3,861 |  | 3,963 |  |

| Amounts owed to group

| undertakings in which the

| company has participating int | 3,684 |  | 3,101 |  |

| Accrued expenses | 3,130 |  | 3,060 |  |

10,675 |  | 10,124 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Owed by/(from) participating | 1,157,861 |  | 1,172,962 |  |

| Munro-Greenhalgh Holdings Limited (Registered number: 10175292) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary share capital | £1 | 100 |  | 100 |  |