Company No: 12248082 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	8,734		9,330
Tangible assets	4	5,606		2,247
		14,340		11,577
Current assets
Debtors
- due within one year	5	43,055		30,820
- due after more than one year	5	126,409		119,593
Cash at bank and in hand	6	20,982		52,699
		190,446		203,112
Creditors: amounts falling due within one year	7	( 53,893)		( 54,743)
Net current assets		136,553		148,369
Total assets less current liabilities		150,893		159,946
Creditors: amounts falling due after more than one year	8	( 494,000)		( 474,000)
Net liabilities		( 343,107)		( 314,054)
Capital and reserves
Called-up share capital		117,000		117,000
Profit and loss account		( 460,107 )		( 431,054 )
Total shareholders' deficit		( 343,107)		( 314,054)

For the financial year ending 31 October 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 financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of The Go Holding Group Limited (registered number: 12248082) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

J S Billing Director

15 July 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

The Go Holding Group Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Larking Gowen 1st Floor Prospect House, Rouen Road, Norwich, NR1 1RE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

Once again the Company has seen further growth over the financial year to 31 October 2025, the shareholders have reviewed this growth, future prospects and developments and have agreed that the Company has a very bright future. The GoWash fleet washing account is now accepted at 900 sites across the UK, covering cars, vans and now HGVs. The company is now the market leader in the UK for van vehicle washing and the only account in the UK to cover washing a mixed fleet.

Based on the analysis of the Companies performance at the time of signing these financial statements, and the on-going support of the shareholders the Directors have concluded that the company will continue operational existence for at least the next 12 months, from the signing of these financial statements. As part of the directors’ assessment, they have taken into consideration several possible performance, profitability and cash flow scenarios. On this basis, the directors continue to adopt going concern accounting in preparing these financial statements. As the Company is starting to see profitable months after years of development work the Directors and the Shareholders are excited about the next growth stages for the Company.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Development costs

5 years straight line

Research and development

Research expenditure is written off as incurred. Development expenditure is also written off, except where the directors are satisfied as to the technical, commercial and financial viability of individual projects. In such cases, the identifiable expenditure is capitalised as an intangible asset and amortised over the period during which the Company is expected to benefit. This period is between three and five years. Provision is made for any impairment.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings	25 % reducing balance
Office equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Borrowing costs

All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Income Statement as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		4

3. Intangible assets

	Development costs		Total
	£		£
Cost
At 01 November 2024	47,769		47,769
Additions	4,250		4,250
At 31 October 2025	52,019		52,019
Accumulated amortisation
At 01 November 2024	38,439		38,439
Charge for the financial year	4,846		4,846
At 31 October 2025	43,285		43,285
Net book value
At 31 October 2025	8,734		8,734
At 31 October 2024	9,330		9,330

4. Tangible assets

	Fixtures and fittings		Office equipment		Total
	£		£		£
Cost
At 01 November 2024	7,978		1,713		9,691
Additions	0		4,376		4,376
At 31 October 2025	7,978		6,089		14,067
Accumulated depreciation
At 01 November 2024	6,193		1,251		7,444
Charge for the financial year	445		572		1,017
At 31 October 2025	6,638		1,823		8,461
Net book value
At 31 October 2025	1,340		4,266		5,606
At 31 October 2024	1,785		462		2,247

5. Debtors

	2025		2024
	£		£
Debtors: amounts falling due within one year
Trade debtors	41,967		28,728
Other debtors	1,088		2,092
	43,055		30,820
Debtors: amounts falling due after more than one year
Deferred tax asset	126,409		119,593

6. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	20,982		52,699

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	17,281		27,767
Amounts owed to directors	2,886		2,442
Accruals	2,445		2,430
Other taxation and social security	25,356		16,311
Other creditors	5,925		5,793
	53,893		54,743

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

	2025		2024
	£		£
Other creditors	494,000		474,000

There are no amounts included above in respect of which any security has been given by the small entity.

9. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	119,593		100,523
Credited to the Income Statement	6,816		19,070
At the end of financial year	126,409		119,593

10. Financial commitments

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £9,210 (2024 - £8,562). Contributions totalling £1,009 (2024 - £713) were payable to the fund at the reporting date and are included as creditors.

11. Related party transactions

The company owed a family member of one of the directors £494,000 (2024 - £474,000) at the year end, on which no interest is being charged.