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GERCO HOLDINGS LTD

Registered Number
10028019
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

GERCO HOLDINGS LTD
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | Michael Graham Anderson
| Heather Carole Anderson

Registered Address | C/O Irwin Mitchell Llp
| Riverside East, 2 Millsands
| Sheffield
| S3 8DT

Registered Number | 10028019 (England and Wales)

GERCO HOLDINGS LTD
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 3 |  |  | 1,039,370 |  |  |  | 635,358
|  |  |  | 1,039,370 |  |  |  | 635,358
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 233,894 |  |  |  | 164,225 |  |
Cash at bank and on hand |  | 5,942 |  |  |  | 26,076 |  |
|  | 239,836 |  |  |  | 190,301 |  |
Creditors amounts falling due within one year | 5 | (1,279,101) |  |  |  | (800,223) |  |
Net current assets (liabilities) |  |  |  | (1,039,265) |  |  |  | (609,922)
Total assets less current liabilities |  |  |  | 105 |  |  |  | 25,436
Creditors amounts falling due after one year | 6 |  |  | - |  |  |  | (25,330)
Net assets |  |  |  | 105 |  |  |  | 106
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 102 |  |  |  | 102
Profit and loss account |  |  |  | 3 |  |  |  | 4
Shareholders' funds |  |  |  | 105 |  |  |  | 106

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 13 July 2026, and are signed on its behalf by:
Michael Graham Anderson Director Registered Company No. 10028019

GERCO HOLDINGS LTD
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Going concern
--- | ---
| The financial statements have been prepared on the going concern basis. The directors find it appropriate for the financial statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the directors who have confirmed that they will continue to support the company as required.

| Current 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.

| Investments
--- | ---
| Investments are shown at cost and reviewed annually for any diminuition in value.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 635,358 |  | 635,358
| Additions | 404,012 |  | 404,012
| At 31 December 25 | 1,039,370 |  | 1,039,370
| Net book value
| At 31 December 25 | 1,039,370 |  | 1,039,370
| At 31 December 24 | 635,358 |  | 635,358

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 233,894 |  | 164,225
| Total | 233,894 |  | 164,225

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 5,330 |  | 10,000
| Other creditors | 1,272,821 |  | 789,359
| Accrued liabilities and deferred income | 950 |  | 864
| Total | 1,279,101 |  | 800,223

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 5,330
| Other creditors | - |  | 20,000
| Total | - |  | 25,330