Piranha Group Holdings Limited

Registered number

01491048

Filleted Accounts

31 December 2025

Piranha Group Holdings Limited
Registered number:		01491048
Balance Sheet
as at 31 December 2025

	Notes		2025			2024
£				£
Fixed assets
Investments	3		4,513,754			4,652,447

Current assets
Debtors	4	2,788,347			2,894,252
Cash at bank		194,581			217,413
		2,982,928			3,111,665

Creditors: amounts falling due within one year	5	(960,409)			(31,814)

Net current assets			2,022,519			3,079,851

Total assets less current liabilities			6,536,273			7,732,298


Provisions for liabilities			(241,419)			(54,552)


Net assets			6,294,854			7,677,746

Capital and reserves
Called up share capital			20,016			20,016
Share premium			347,770			347,770
Profit and loss account			5,927,068			7,309,960
Shareholders' funds			6,294,854			7,677,746

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Richard Barnes
Director
Approved by the board on 26 August 2026

Piranha Group Holdings Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts 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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	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.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					5		2


3	Investments
Investments in
subsidiary			Other		Listed
undertakings			investments		investments		Total
£			£		£		£
	Cost/ market value
	At 1 January 2025	241,202		2,000,000		2,411,245		4,652,447
	Additions	-		-		1,525,874		1,525,874
	Revaluation	-		-		756,239		756,239
	Disposals	-		(2,000,000)		(420,806)		(2,420,806)
	At 31 December 2025	241,202		-		4,272,552		4,513,754

	Historical cost
	At 1 January 2025	241,202		2,000,000		2,139,574
	At 31 December 2025	241,202		-		3,244,829


4	Debtors					2025		2024
£							£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest					2,331,133		2,781,114
	Other debtors					457,214		113,138
						2,788,347		2,894,252


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					25,474		19,354
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					314,166		-
	Taxation and social security costs					21,505		3,107
	Other creditors					599,264		9,353
						960,409		31,814


6	Related party transactions

	Included within creditors falling due within one year is a balance of £539,114 (2024: £1,853) payable to Mr. R M Barnes, a director of the company. No interest is charged on this loan balance.

	The company has taken advantage of the exemption within chapter 33 of FRS 102 not to disclose transactions with companies within the same corporate group.

7	Other information

	Piranha Group Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Old Shoyswell Manor Farm
	Sheepstreet Lane
	Etchingham
	East Sussex
	TN19 7AZ