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2024-11-25 2025-11-30

GNOGHOLDINGS LIMITED

Registered Number
16098780
(England and Wales)

Unaudited Financial Statements for the Period ended
30 November 2025

GNOGHOLDINGS LIMITED
Company Information
for the period from 25 November 2024 to 30 November 2025

Directors | HUGHES, Penri Sion
| HUGHES, Stephen David

Registered Address | 3 Clos Y Ceiliog
| Llandre
| Bow Street
| SY24 5AN

Registered Number | 16098780 (England and Wales)

GNOGHOLDINGS LIMITED
Statement of Financial Position
30 November 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 |  |  | 85,259
|  |  |  | 85,259
Current assets |  |  |  |
Debtors |  | 568 |  |
Cash at bank and on hand |  | 1,049,405 |  |
|  | 1,049,973 |  |
Creditors amounts falling due within one year | 4 | (380,187) |  |
Net current assets (liabilities) |  |  |  | 669,786
Total assets less current liabilities |  |  |  | 755,045
Provisions for liabilities | 5 |  |  | (2,491)
Net assets |  |  |  | 752,554
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 10
Profit and loss account |  |  |  | 752,544
Shareholders' funds |  |  |  | 752,554

- 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 August 2026, and are signed on its behalf by:
HUGHES, Penri Sion Director Registered Company No. 16098780

GNOGHOLDINGS LIMITED
Notes to the Financial Statements
for the period ended 30 November 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The financial statements are prepared in sterling, which is the functional currency of the entity.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Vehicles | 5
| Office Equipment | 5

| Government grants or assistance
--- | ---
| Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

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

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

3. | Tangible fixed assets
--- | ---

|  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| Additions | 92,100 |  | 3,223 |  | 95,323
| At 30 November 25 | 92,100 |  | 3,223 |  | 95,323
| Depreciation and impairment
| Charge for year | 9,420 |  | 644 |  | 10,064
| At 30 November 25 | 9,420 |  | 644 |  | 10,064
| Net book value
| At 30 November 25 | 82,680 |  | 2,579 |  | 85,259
| At 24 November 24 | - |  | - |  | -

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

|  | 2025
--- | --- | ---
|  | £
| Taxation and social security | 304,002
| Other creditors | 72,698
| Accrued liabilities and deferred income | 3,487
| Total | 380,187

5. | Provisions for liabilities
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Net deferred tax liability (asset) | 2,491
| Total | 2,491

6. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| HUGHES, Penri Sion | 0 |  | 43,968 |  | 0 |  | 43,968
| HUGHES, Stephen David | 0 |  | 938 |  | 0 |  | 938
|  | 0 |  | 44,906 |  | 0 |  | 44,906

| Both loans are unsecured, interest-free and repayable on demand.

7. | Events after reporting date
--- | ---
| The company received a net proceeds right on the disposal of intellectual property. This right entitles the company to a share of any capital transaction undertaken by the buyer. The likelihood of receiving any value from this right remains low. In addition, the value of this right cannot be established. No asset has been recognised on this basis.

8. | Controlling party
--- | ---
| The company is controlled by the director and majority shareholder, Mr PS Hughes.