Goulden & Sons Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13506655

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		84,028		15

			84,028		15
CURRENT ASSETS
Debtors	5	2,741,981		2,357,766
Investments	6	3,146,635		2,504,951
Cash at bank and in hand		89		39

		5,888,705		4,862,756
Creditors: Amounts Falling Due Within One Year	7	(35,596 )		(6,633 )

NET CURRENT ASSETS (LIABILITIES)			5,853,109		4,856,123

TOTAL ASSETS LESS CURRENT LIABILITIES			5,937,137		4,856,138

PROVISIONS FOR LIABILITIES
Deferred Taxation			(170,764 )		(103,113 )

NET ASSETS			5,766,373		4,753,025

CAPITAL AND RESERVES
Called up share capital	8		309		309
Profit and Loss Account			5,766,064		4,752,716

SHAREHOLDERS' FUNDS			5,766,373		4,753,025

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Goulden & Sons Holdings Limited

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company 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 accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr David Goulden

Director

23 April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Goulden & Sons Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13506655 . The registered office is 5 Den Road, Teignmouth, Devon, TQ14 8AR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Financial Instruments

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

2.3. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.4. Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

2.5. Investments

Listed investments are recognised at cost initially and subsequently held at fair value.

Unlisted investments are recognised at cost and subsequently held at cost less impairment.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

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Goulden & Sons Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 August 2024	15
Additions	84,013

As at 31 July 2025	84,028

Provision
As at 1 August 2024	-

As at 31 July 2025	-

Net Book Value
As at 31 July 2025	84,028

As at 1 August 2024	15

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	27,629	-
Amounts owed by subsidiaries	2,714,352	2,357,766

	2,741,981	2,357,766

6. Current Asset Investments

	2025	2024
	£	£
Listed investments	3,146,635	2,504,951

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	2,400	1,875
Directors' loan accounts	33,193	4,746
Amounts owed to subsidiaries	3	12

	35,596	6,633

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	309	309

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Goulden & Sons Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

9. Related Party Transactions

At the year end, 31st July 2025, the company owed the directors £33,193 (2024: £4,754) in respect of loans held with the company. These amounts are interest free and repayable on demand.

At the year end, 31st July 2025, the company owed subdiary companies Smithfield Developments £3 (2024-£3). The amounts are interest free and repayable on demand.

At the year end, 31st July 2025, the company was owed by a subsidiary companies Goulden and Sons Construction Limited £389,653 (2024: £2,357,765), Goulden and Sons Properties Limited £153,697 (2024-£0), Goulden and Sons Developments Limited £1,766,459 (2024-£0), 11 Town Hall Place £293,437 (2024 £0), Castle Mead Homes SW Limited £111,103 (2024 £0) . These amounts are interest free and payable on demand.

At the end of the year, 31st July 2025, the company was owed by associated companies Charmhope £15,338 (2024-Nil), Goulden & Sons (Portugal) £12,290 (2024- Nil)

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