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GLENARDEN HOLDINGS LIMITED
Unaudited Financial Statements
for the year ended 31 March 2025
Company registration number NI005421
(Northern Ireland)

# Company Information

For the year ended 31 March 2025

Director | H M Allen

Company secretary | H M Allen

Registered office | Suite 2.06
| Custom House
| Custom House Square
| Belfast
| BT1 3ET

Registered number | NI005421

Accountant | UHY Hacker Young Fitch
| Suite 2.06
| Custom House
| Custom House Square
| Belfast
| Northern Ireland
| BT1 3ET

# Statement of Financial Position

As at 31 March 2025

| Notes |
2025
2024
£
£
£
£
Fixed assets
Investments
| 5 |
212,698
219,003
212,698
219,003
Current assets
Debtors
| 6 |
259,812
253,530
Cash at bank and in hand
| 7 |
3,386
3,045
263,198
256,575
Creditors
Amounts falling due within one year
| 8 |
(2,361)
(2,119)
(2,361)
(2,119)
Net current assets (liabilities)
260,837
254,456
Total assets less current liabilities
473,535
473,459
Net assets (liabilities)
473,535
473,459
Capital and reserves
Called up share capital
10,000
10,000
Profit and loss account
463,535
463,459
Total equity
473,535
473,459

The company is a private company limited by shares and registered in Northern Ireland. It was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 31 March 2026 and are signed on its behalf by:

H M Allen H M Allen Director

Company registration number NI005421

# Notes to the Financial Statements

For the year ended 31 March 2025

### 1. Statutory information

The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

### 2.3. Finance costs

Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

### 2.4. Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Rate
Method
%
Fixtures and fittings
20
Straight-line

### 2.5. Investments

Investments in subsidiaries, associates, and joint ventures are measured at cost less any accumulated impairment losses. Other investments in equity instruments that are publicly traded are measured at fair value, with changes in fair value recognised in the income statement. Other investments in equity instruments that are not publicly traded are measured at fair value unless this cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses.

### 2.6. Financial instruments

### 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.

### 2.7. Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

### 3. Employees

The average number of employees during the year was 1 (2024: 1).

### 4. Tangible fixed assets

Office equipment
Total
£
£
Cost
At 1 April 2024
689
689
At 31 March 2025
689
689
Depreciation and impairment
At 1 April 2024
689
689
At 31 March 2025
689
689
Net book value
At 31 March 2025
-
-
At 31 March 2024
-
-

### 5. Fixed asset investments

Other investments
Total
£
£
Cost
At 1 April 2024
219,003
219,003
Revaluations
(6,305)
(6,305)
At 31 March 2025
212,698
212,698
Impairment
At 31 March 2025
-
-
Net book value
At 31 March 2025
212,698
212,698
At 31 March 2024
219,003
219,003

### 6. Debtors

2025
2024
£
£
Other debtors
259,812
253,530
Total due within one year
259,812
253,530
Total due after one year
-
-
Total
259,812
253,530

### 7. Cash at bank and in hand

2025
2024
£
£
Cash at bank
3,386
3,045
Total
3,386
3,045

### 8. Creditors due within one year

2025
2024
£
£
Taxation and social security
-
19
Accruals and deferred income
2,361
2,100
Total
2,361
2,119

### 9. Related party transactions

Included in other debtors is an amount of £176,677 (2024: £177,364) owing to the company by key management personnel. Interest was charged to key management personnel at a rate of 2.25%.

### 10. Controlling party

The ultimate controlling parties are DL Kada and SR Grossman by virtue of their shareholdings in the company.