Registration number: 11096261

Geo2 Holdings Limited

(Registration number: 11096261)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	565,067	540,240
Investments	5	196	196
		565,263	540,436
Current assets
Debtors	6	374,726	387,298
Cash at bank and in hand		25,765	46,068
		400,491	433,366
Creditors: Amounts falling due within one year	7	(59,116)	(102,906)
Net current assets		341,375	330,460
Total assets less current liabilities		906,638	870,896
Creditors: Amounts falling due after more than one year	7	(450,405)	(399,544)
Net assets		456,233	471,352
Capital and reserves
Called up share capital	9	222	222
Retained earnings		456,011	471,130
Shareholders' funds		456,233	471,352

Geo2 Holdings Limited

(Registration number: 11096261)
Balance Sheet as at 28 February 2026

For the financial year ending 28 February 2026 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 September 2026 and signed on its behalf by:
 

Mr P D Stapleton Director

Geo2 Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Coniston House
Louisa Street
Idle
Bradford
BD10 8NE

The company's registration number is 1109261

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of rent and services in the ordinary course of the company’s activities. Turnover is shown net of returns.

The company recognises revenue when: the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Geo2 Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets,over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	2% per annum straight line
Plant and machinery	25% per annum on written down value
Office equipment	25% per annum on written down value
Motor vehicles	25% per annum on written down value

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price.A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Geo2 Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year was 3 (2025 - 3).

Geo2 Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

4	Tangible assets

	Land and buildings £	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 March 2025	507,430	13,773	18,902	132,988	673,093
Additions	60,963	-	-	109,324	170,287
Disposals	(76,208)	(10,606)	(11,091)	(79,127)	(177,032)
At 28 February 2026	492,185	3,167	7,811	163,185	666,348
Depreciation
At 1 March 2025	60,877	8,254	14,366	49,356	132,853
Charge for the year	8,625	726	463	29,998	39,812
Eliminated on disposal	(9,145)	(7,990)	(8,408)	(45,841)	(71,384)
At 28 February 2026	60,357	990	6,421	33,513	101,281
Carrying amount
At 28 February 2026	431,828	2,177	1,390	129,672	565,067
At 28 February 2025	446,553	5,519	4,536	83,632	540,240

Included within the net book value of land and buildings above is £431,828 (2025 - £446,553) in respect of freehold land and buildings.
 

5	Investments

	2026 £	2025 £
Investments in subsidiaries	196	196