| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| FOR |
| GDM HOLDINGS LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| FOR |
| GDM HOLDINGS LIMITED |
| GDM HOLDINGS LIMITED (REGISTERED NUMBER: 06779512) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| GDM HOLDINGS LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Waterhouse Business Centre |
| Unit 53 |
| 2 Cromar Way |
| Chelmsford |
| Essex |
| CM1 2QE |
| GDM HOLDINGS LIMITED (REGISTERED NUMBER: 06779512) |
| BALANCE SHEET |
| 31 JANUARY 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Investments | 4 |
| Freehold Investment property | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 8 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Revaluation reserve | 9 |
| Retained earnings | 9 |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| GDM HOLDINGS LIMITED (REGISTERED NUMBER: 06779512) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 1. | STATUTORY INFORMATION |
| GDM Holdings Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Going concern |
| The financial statements are prepared on the going concern basis, which assumes the ability of the company |
| to continue its activities for the foreseeable future, being a period of not less than twelve months from the |
| approval of these accounts. |
| The directors, having considered all the information available, are confident that the company has adequate reserves and resources to continue its operational activities for the foreseeable future. Accordingly, the directors are satisfied that the going concern basis continues to be appropriate for the preparation of the annual financial statements. |
| Preparation of consolidated financial statements |
| The financial statements contain information about GDM Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements. |
| Revenue recognition |
| Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for rent on the Company's freehold investment properties, rental of personalised number plates owned by the Company, and interest receivable from short term bridging finance. |
| Revenue is recognised in the accounting period in which rents and interest are receivable. |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| Investment property |
| Investment Properties are shown at fair value. Any aggregate surplus or deficit that arises from a change in fair value is recognised in the income statement, net of deferred tax. On an annual basis this surplus or deficit is transferred from retained profits into a separate, non-distributable reserve called the "Revaluation Reserve". |
| 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. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| GDM HOLDINGS LIMITED (REGISTERED NUMBER: 06779512) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| Other investments |
| Personalised Number Plates held as investments are stated at cost less provision for any diminution in value. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | FIXED ASSET INVESTMENTS |
| 2026 | 2025 |
| £ | £ |
| Shares in group undertakings |
| Other investments not loans |
| Additional information is as follows: |
| Shares in |
| group |
| undertakings |
| £ |
| COST |
| At 1 February 2025 |
| and 31 January 2026 |
| NET BOOK VALUE |
| At 31 January 2026 |
| At 31 January 2025 |
| Investments (neither listed nor unlisted) were as follows: |
| 2026 | 2025 |
| £ | £ |
| Vehicle registration numbers | 79,430 | 79,430 |
| The company's investments at the Balance Sheet date in the share capital of companies include the following: |
| Registered office: Home Farm, Broad Street Green Road, Great Totham, Maldon, Essex, CM9 8NU. |
| Nature of business: |
| % |
| Class of shares: | holding |
| 2026 | 2025 |
| £ | £ |
| Aggregate capital and reserves |
| Profit for the year |
| Registered office: Home Farm, Broad Street Green Road, Great Totham, Maldon, Essex, CM9 8NU. |
| Nature of business: |
| % |
| Class of shares: | holding |
| 2026 | 2025 |
| £ | £ |
| Aggregate capital and reserves |
| Profit for the year |
| GDM HOLDINGS LIMITED (REGISTERED NUMBER: 06779512) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 5. | FREEHOLD INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 February 2025 |
| and 31 January 2026 |
| NET BOOK VALUE |
| At 31 January 2026 |
| At 31 January 2025 |
| Fair value at 31 January 2026 is represented by: |
| £ |
| Valuation in 2013 | 99,402 |
| Valuation in 2014 | 85,000 |
| Valuation in 2015 | 90,000 |
| Valuation in 2016 | 175,000 |
| Valuation in 2017 | 125,000 |
| Valuation in 2018 | 132,500 |
| Cost | 750,598 |
| 1,457,500 |
| The directors consider that the open market value of the investment property as at 31 January 2026 is £1,457,500 (2025: £1,457,500). |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Amounts owed by group undertakings |
| Tower Bridging/E-Money Loans |
| Other loans |
| Prepayments and accrued income |
| GDM Holdings Limited provide loans to E-Money Limited and Tower Bridging Limited who then provide loans to members of the public. |
| Tower Bridging Limited and E-Money Limited have full control over the day to day management of the loans, and all loans are secured by first charge on properties. |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Amounts owed to group undertakings |
| Corporation tax |
| Accrued expenses |
| 8. | PROVISIONS FOR LIABILITIES |
| 2026 | 2025 |
| £ | £ |
| Deferred tax |
| Property revaluation | 119,868 | 119,868 |
| Deferred |
| tax |
| £ |
| Balance at 1 February 2025 |
| Balance at 31 January 2026 |
| GDM HOLDINGS LIMITED (REGISTERED NUMBER: 06779512) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 9. | RESERVES |
| Retained | Revaluation |
| earnings | reserve | Totals |
| £ | £ | £ |
| At 1 February 2025 | 6,352,332 |
| Profit for the year |
| At 31 January 2026 | 6,612,998 |
| 10. | RELATED PARTY DISCLOSURES |
| GDM Management LLP is a limited liability partnership of which the partners are GDM Holdings Limited and Mark Pepper as trustee of the Robert Cotton No. 1 Settlement. Mr R L Cotton, the director of GDM Holdings Limited is also a director of Drain Aid Limited, and the sole beneficiary of Robert Cotton No 1 Settlement. The partnership profits in GDM Management LLP are shared 60% GDM Holdings Limited and 40% Robert Cotton No 1 Settlement. During the financial year management charges of £10,900 (2025: £10,608) were paid to GDM Management LLP. |
| At 31 January 2026 the LLP owed the company £2,532,714 (2025: £2,325,498) on an interest free basis. |
| At 31 January 2026 the company owed Drain Aid Limited £189,145 (2025: £182,345) on an interest free basis. |