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COMPANY REGISTRATION NUMBER: NI043999

GAHANANDLONG LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 August 2025

GAHANANDLONG LTD

STATEMENT OF FINANCIAL POSITION

31 August 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 33,682 | 14,448

Current assets

Debtors | 6 | 178,769 |  | 245,424
Cash at bank and in hand | 456,712 |  | 449,600
| --------- |  | ---------
| 635,481 |  | 695,024

Creditors: amounts falling due within one year | 7 | 418,826 |  | 409,119
| --------- |  | ---------
Net current assets |  | 216,655 | 285,905
|  | --------- | ---------
Total assets less current liabilities |  | 250,337 | 300,353

Creditors: amounts falling due after more than one year | 8 |  | 4,014 | 14,122

Provisions

Taxation including deferred tax |  | 1,905 | 1,905
|  | --------- | ---------
Net assets |  | 244,418 | 284,326
|  | --------- | ---------

Capital and reserves

Called up share capital | 9 |  | 2 | 2
Profit and loss account |  | 244,416 | 284,324
|  | --------- | ---------
Shareholders funds |  | 244,418 | 284,326
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 August 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 year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

GAHANANDLONG LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 August 2025
These financial statements were approved by the board of directors and authorised for issue on 6 May 2026 , and are signed on behalf of the board by:

Ms A Gahan | Mr C Long
Director | Director

Company registration number: NI043999

GAHANANDLONG LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025
1. General information
The company is a private company limited by shares, registered in N. Ireland. The address of the registered office is 7-9 Castlereagh Street, Belfast, BT5 4NE.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Disclosure exemptions (a) Disclosures in respect of each class of share capital have not been presented. (b) No cash flow statement has been presented for the company. (c) Disclosures in respect of financial instruments have not been presented. (d) Disclosures in respect of share-based payments have not been presented. (e) No disclosure has been given for the aggregate remuneration of key management personnel. Revenue recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable. Taxation Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is provided in full on timing differences which result in an obligation at the balance sheet date to pay more tax, or a right to pay less tax, at a future date, at rates expected to apply when they crystallize, based on current tax rates and law. Timing differences arise from the inclusion of items of income and expenditure in taxation computations in periods different from those in which they are included in the financial statements. Deferred tax assets are recognised to the extent that it is regarded as more likely than not that they will be recovered. Deferred tax assets and liabilities are not discounted. Foreign currencies Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant & Machinery | - | 25% straight line
| Fixtures & Fittings | - | 25% straight line
| Motor Vehicles | - | 25% straight line
| Equipment | - | 25% straight line

Impairment of fixed assets 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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 14 (2024: 26 ).
5. Tangible assets

| Plant and machinery | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 September 2024 | 39,144 | 746 | 11,995 | 28,772 | 80,657
Additions | – | 18,542 | 8,200 | – | 26,742
Disposals | – | – | ( 11,995) | – | ( 11,995)
| -------- | -------- | -------- | -------- | --------
At 31 August 2025 | 39,144 | 19,288 | 8,200 | 28,772 | 95,404
| -------- | -------- | -------- | -------- | --------
Depreciation |  |  |  |  |
At 1 September 2024 | 37,114 | 367 | 11,356 | 17,372 | 66,209
Charge for the year | 507 | 1,462 | 2,210 | 2,850 | 7,029
Disposals | – | – | ( 11,516) | – | ( 11,516)
| -------- | -------- | -------- | -------- | --------
At 31 August 2025 | 37,621 | 1,829 | 2,050 | 20,222 | 61,722
| -------- | -------- | -------- | -------- | --------
Carrying amount |  |  |  |  |
At 31 August 2025 | 1,523 | 17,459 | 6,150 | 8,550 | 33,682
| -------- | -------- | -------- | -------- | --------
At 31 August 2024 | 2,030 | 379 | 639 | 11,400 | 14,448
| -------- | -------- | -------- | -------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 124,487 | 203,374
Other debtors | 54,282 | 42,050
| --------- | ---------
| 178,769 | 245,424
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 9,848 | 9,848
Trade creditors | 93,145 | 67,975
Corporation tax | 13,415 | 11,548
Social security and other taxes | 122,471 | 142,476
Other creditors | 179,947 | 177,272
| --------- | ---------
| 418,826 | 409,119
| --------- | ---------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 4,014 | 14,122
| ------- | --------

9. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 2 | 2 | 2 | 2
| ---- | ---- | ---- | ----

10. Directors' advances, credits and guarantees
During the year, the company repaid net loans of £2,769 (2024: company repaid net loans of £11,116). At the balance sheet date £1,924 (2024: £4,693) remained outstanding to the directors.
11. Related party transactions
The company was under the control of Ms Gahan and Mr Long throughout the current and previous year. No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 102.