GERCO HOLDINGS LTD


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)

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.

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.

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