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Company No: 16547779 (England and Wales)

# GARROD HOLDINGS LIMITED

### Unaudited Financial Statements
For the financial period from 27 June 2025 to 31 December 2025
Pages for filing with the registrar

GARROD HOLDINGS LIMITED

## Unaudited Financial Statements

For the financial period from 27 June 2025 to 31 December 2025

Contents

GARROD HOLDINGS LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 December 2025
GARROD HOLDINGS LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 December 2025

| Note | 31.12.2025
|  | £
Fixed assets |  |
Investment property | 3 | 2,188,720
|  | 2,188,720
Current assets |  |
Debtors |  | 2,028
Cash at bank and in hand |  | 4,017
|  | 6,045
Creditors: amounts falling due within one year | 4 | ( 263,277)
Net current liabilities |  | (257,232)
Total assets less current liabilities |  | 1,931,488
Creditors: amounts falling due after more than one year |  | ( 101,603)
Net assets |  | 1,829,885
Capital and reserves |  |
Called-up share capital | 5 | 100
Profit and loss account |  | 1,829,785
Total shareholder's funds |  | 1,829,885

For the financial period ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial period 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 Income Statement has not been delivered.

The financial statements of Garrod Holdings Limited (registered number: 16547779) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

K A Garrod Director |

31 March 2026

GARROD HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 27 June 2025 to 31 December 2025
GARROD HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 27 June 2025 to 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

##### General information and basis of accounting

Garrod 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 The Threshing Barn Worthing Road, North Elmham, Dereham, NR20 5HP, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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 £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Statement of Financial Position date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Statement of Financial Position date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Income Statement as described below.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
The fair value is determined annually by the directors, on an open market value for existing use basis.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### 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.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| Period from 27.06.2025 to 31.12.2025
| Number
Monthly average number of persons employed by the Company during the period, including directors | 0

#### 3. Investment property

| Investment property
| £
Valuation |
As at 27 June 2025 | 0
Additions | 2,188,720
As at 31 December 2025 | 2,188,720

#### 5. Creditors: amounts falling due within one year

| 31.12.2025
| £
Amounts owed to Group undertakings | 258,786
Amounts owed to directors | 23
Accruals | 2,919
Taxation and social security | 1,549
| 263,277

#### 7. Called-up share capital

| 31.12.2025
| £
Allotted, called-up and fully-paid |
100 Ordinary shares of £ 1.00 each | 100

#### 8. Related party transactions

At the year end, the company owes £258,786 to the subsidary company Leeder Accident Repair Centre Limited.