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Company No: 06591673 (England and Wales)

# DERRY WILSON HOLDINGS LIMITED
(Formerly Gynn Investments Holdings Limited)

### Unaudited Financial Statements
For the financial year ended 31 May 2025
Pages for filing with the registrar

DERRY WILSON HOLDINGS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 May 2025

Contents

DERRY WILSON HOLDINGS LIMITED

## BALANCE SHEET

As at 31 May 2025
DERRY WILSON HOLDINGS LIMITED

## BALANCE SHEET (continued)

As at 31 May 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 2,389 |  | 2,389
|  | 2,389 |  | 2,389
Current assets |  |  |  |
Debtors | 4 | 273,000 |  | 273,000
|  | 273,000 |  | 273,000
Net current assets |  | 273,000 |  | 273,000
Total assets less current liabilities |  | 275,389 |  | 275,389
Net assets |  | 275,389 |  | 275,389
Capital and reserves |  |  |  |
Called-up share capital | 5 | 100 |  | 100
Capital redemption reserve |  | 200 |  | 200
Other reserves |  | 270,089 |  | 270,089
Profit and loss account |  | 5,000 |  | 5,000
Total shareholders' funds |  | 275,389 |  | 275,389

For the financial year ending 31 May 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 Derry Wilson Holdings Limited (registered number: 06591673) were approved and authorised for issue by the Board of Directors on 18 February 2026. They were signed on its behalf by:

D G Derry Director |

DERRY WILSON HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025
DERRY WILSON HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025

##### 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

Derry Wilson Holdings 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 Mudlarks , 27 Bradfords Quay, Bradfords Quay, Wadebridge, PL27 6QQ, 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.

##### Dividend income

Dividend income is recognised when the company's right to receive payment has been established.

##### 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.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

#### 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 June 2024 | 1,200,000
At 31 May 2025 | 1,200,000
Provisions for impairment |
At 01 June 2024 | 1,197,611
At 31 May 2025 | 1,197,611
Carrying value at 31 May 2025 | 2,389
Carrying value at 31 May 2024 | 2,389

Investments in shares

Name of entity | Registered office | Principal activity | Class of shares | Ownership 31.05.2025 | Ownership 31.05.2024
Derry Wilson Limited | Mudlarks, 27 Bradfords Quay, Bradfords Quay, Wadebridge, Cornwall PL27 6QQ | Management of investment property and sale ot artwork | Ordinary | 100.00% | 100.00%

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by Group undertakings | 273,000 |  | 273,000

#### 5. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 6. Related party transactions

Transactions with entities in which the entity itself has a participating interest

| 2025 |  | 2024
| £ |  | £
Derry Wilson Limited | 273,000 |  | 273,000

The company operates a loan account with Derry Wilson Limited. No interest has been charged on this loan.

#### 7. Reserves

The other reserve is a distributable reserve created by way of a capital reduction on 19 May 2014.