GUANOCK HOLDINGS (UK) LTD Company accounts

COMPANY REGISTRATION NUMBER: 07873217

GUANOCK HOLDINGS (UK) LTD

Unaudited Financial Statements

31 March 2026

GUANOCK HOLDINGS (UK) LTD

Financial Statements

Year ended 31 March 2026

Contents	Page

Director's report	1

Statement of comprehensive income	2

Statement of financial position	3

Statement of changes in equity	5

Notes to the financial statements	6

GUANOCK HOLDINGS (UK) LTD

Director's Report

Year ended 31 March 2026

The director presents his report and the unaudited financial statements of the company for the year ended 31 March 2026 .

Principal activities

The principal activity of the company during the year was that of Rental Income and carrying out development on one of its freehold buildings. Phase 1 of the Proposed building schedule to 40/41 Deptford Broadway, London SE8 4PH has now begun and is reflected in the accounts.

Director

The director who served the company during the year was as follows:

L. J DRAIN

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 2 July 2026 and signed on behalf of the board by:

L. J DRAIN
Director

Registered office:

155 Pepys Road

London

England

SE14 5SG

GUANOCK HOLDINGS (UK) LTD

Statement of Comprehensive Income

Year ended 31 March 2026

	2026	2025
Note	£	£
Turnover	87,206	93,296

	--------	--------
Gross profit	87,206	93,296

Administrative expenses	43,804	44,982
	--------	--------
Operating profit	43,402	48,314

		--------	--------
Profit before taxation	5	43,402	48,314

Tax on profit	8,246	6,820
	--------	--------
Profit for the financial year and total comprehensive income	35,156	41,494
	--------	--------

All the activities of the company are from continuing operations.

The company has no other recognised items of income and expenses other than the results for the year as set out above.

GUANOCK HOLDINGS (UK) LTD

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	6	4,607,001	4,250,001

Current assets

Debtors	7	14,019	2,380
Cash at bank and in hand		5,249	16,193
		--------	--------
		19,268	18,573

Creditors: amounts falling due within one year	8	13,694	12,205
		--------	--------
Net current assets		5,574	6,368
		------------	------------
Total assets less current liabilities		4,612,575	4,256,369

Creditors: amounts falling due after more than one year	9	951,655	630,605
		------------	------------
Net assets		3,660,920	3,625,764
		------------	------------

Capital and reserves

Called up share capital	100	100
Share premium account	3,596,656	3,596,656
Profit and loss account	64,164	29,008
	------------	------------
Shareholders funds	3,660,920	3,625,764
	------------	------------

These financial statements have been prepared 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'.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

GUANOCK HOLDINGS (UK) LTD

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 2 July 2026 , and are signed on behalf of the board by:

L. J DRAIN
Director

Company registration number: 07873217

GUANOCK HOLDINGS (UK) LTD

Statement of Changes in Equity

Year ended 31 March 2026

	Called up share capital	Share premium account	Profit and loss account	Total
	£	£	£	£
At 1 April 2024 (as previously reported)	100	–	–	100
Prior period adjustments	–	–	(12,486)	(12,486)
	----	----	--------	--------
At 1 April 2024 (restated)	100	–	( 12,486)	( 12,386)
	----	----	--------	--------

Profit for the year			41,494	41,494
	----	----	--------	--------
Total comprehensive income for the year	–	–	41,494	41,494

Issue of shares	–	3,596,656	–	3,596,656
	----	------------	--------	------------
Total investments by and distributions to owners	–	3,596,656	–	3,596,656

At 31 March 2025	100	3,596,656	29,008	3,625,764

Profit for the year			35,156	35,156
	----	------------	--------	------------
Total comprehensive income for the year	–	–	35,156	35,156

	----	------------	--------	------------
At 31 March 2026	100	3,596,656	64,164	3,660,920
	----	------------	--------	------------

GUANOCK HOLDINGS (UK) LTD

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 155 Pepys Road, London, SE14 5SG, England.

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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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 recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

	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. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. 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 a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2025: Nil).

5. Profit before taxation

Profit before taxation is stated after charging:

	2026	2025
	£	£
Depreciation of tangible assets	–	33
	----	----

6. Tangible assets

	Freehold property	Equipment	Total
	£	£	£
Cost
At 1 April 2025	4,250,000	133	4,250,133
Additions	357,000	–	357,000
	------------	----	------------
At 31 March 2026	4,607,000	133	4,607,133
	------------	----	------------
Depreciation
At 1 April 2025 and 31 March 2026	–	132	132
	------------	----	------------
Carrying amount
At 31 March 2026	4,607,000	1	4,607,001
	------------	----	------------
At 31 March 2025	4,250,000	1	4,250,001
	------------	----	------------

7. Debtors

	2026	2025
	£	£
Other debtors	14,019	2,380
	--------	-------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	8,219	6,821
Social security and other taxes	–	534
Other creditors	5,475	4,850
	--------	--------
	13,694	12,205
	--------	--------

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

	2026	2025
	£	£
Other creditors	951,655	630,605
	---------	---------

10. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
L. J DRAIN	( 630,605)	( 321,050)	( 951,655)
	---------	---------	---------

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
L. J DRAIN	( 320,046)	( 310,559)	( 630,605)
	---------	---------	---------

11. Related party transactions

The property valued at £ 350,000 was transferee and valued by the director at fair market value.