REGISTERED NUMBER: 14864754 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31 December 2025

for

Greenlight Group Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D Symons

C Symons

REGISTERED OFFICE:

Bergstrand House

Parkwood Close

Roborough

Plymouth

Devon

PL6 7SG

REGISTERED NUMBER:

14864754 (England and Wales)

ACCOUNTANTS:

TC Bromhead Limited

Harscombe House

1 Darklake View

Plymouth

Devon

PL6 7TL

FIXED ASSETS

Investments

4

3,779,123

3,779,013

CURRENT ASSETS

Debtors

5

242,911

168,757

CREDITORS

Amounts falling due within one year

6

873,060

658,504

NET CURRENT LIABILITIES

(630,149

)

(489,747

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,148,974

3,289,266

CREDITORS

Amounts falling due after more than one year

7

217,600

542,600

NET ASSETS

2,931,374

2,746,666

CAPITAL AND RESERVES

Called up share capital

1,011

1,011

Share premium

1,888,448

1,888,448

Retained earnings

1,041,915

857,207

2,931,374

2,746,666

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2026 and were signed on its behalf by:

D Symons - Director

1.	STATUTORY INFORMATION

Greenlight Group Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

3,779,013

Additions

110

At 31 December 2025

3,779,123

NET BOOK VALUE

At 31 December 2025

3,779,123

At 31 December 2024

3,779,013

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed by group undertakings

-

16,391

Other debtors

242,911

152,366

242,911

168,757

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed to group undertakings

432,160

2,328

Taxation and social security

756

528

Other creditors

440,144

655,648

873,060

658,504

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

217,600

542,600

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

D Symons

Balance outstanding at start of year

152,366

129,768

Amounts advanced

267,045

136,739

Amounts repaid

(176,500

)

(114,141

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

242,911

152,366

The loan is repayable on demand and interest has been charged at the HMRC official rate.

9.	RELATED PARTY DISCLOSURES

As at 31 December 2025 there was £nil balance owed from Greenlight Group Limited (2024: £16,391).

During the year the company costs were paid by Greenlight Safety Consultancy Limited, a subsidiary company. As at 31 December 2025 there was a balance owed to Greenlight Safety Consultancy Limited of £192,436 (2024: £2,328).

During the year the company costs were paid by Greenlight Training Limited, a subsidiary company. As at 31 December 2025 there was a balance owed to Greenlight Training Limited of £232,401 (2024: £nil).

During the year the company costs were paid by Greenlight Safety Assessment Scheme Ltd, a subsidiary company. As at 31 December 2025 there was a balance owed to Greenlight Safety Assessment Scheme Ltd of £7,323 (2024: £nil).

10.	ULTIMATE CONTROLLING PARTY

The controlling party is D Symons.