ACCOUNTS - Final Accounts preparation

Creditors: Amounts falling due within one year

As restated

Registered number: 14273854

GS8 HOLDCO LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

GS8 HOLDCO LIMITED

REGISTERED NUMBER: 14273854

BALANCE SHEET

AS AT 31 AUGUST 2025

		As restated
	2025	2024
Note	£	£

Fixed assets
Investments			781,877		282,206
			781,877		282,206

Creditors: amounts falling due within one year	4	(842,119)		(292,336)
Net current liabilities			(842,119)		(292,336)
Total assets less current liabilities			(60,242)		(10,130)

Net liabilities			(60,242)		(10,130)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(60,342)	(10,230)
	(60,242)	(10,130)

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GS8 HOLDCO LIMITED

REGISTERED NUMBER: 14273854

BALANCE SHEET (CONTINUED)

AS AT 31 AUGUST 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

B J Spencer

Director

Date: 23 October 2026

The notes on pages 3 to 4 form part of these financial statements.

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GS8 HOLDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1.	General information

GS8 HoldCo Limited is a private company, limited by shares. The company is registered in England and Wales and domiciled in the UK. The address of it's registered office is 6a Hampstead High Street, London, England, NW3 1PR

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

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GS8 HOLDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

	Fixed asset investments

		Loans to associates
		£
	Cost or valuation
	At 1 September 2024	282,206
	Additions	499,671
	At 31 August 2025	781,877

Other creditors	840,619	290,896
Accruals and deferred income	1,500	1,440
	842,119	292,336

5.	Prior year adjustment

During the preparation of the current year accounts, a cut-off issue was identified in relation to the company's own funding and investments in respect to the prior period. Following a review and correction of the prior period accounts, investments increased by £281,891, liabilities increased by £289,228, and the profit and loss account was debited by £7,337. These adjustments resulted in a net movement of £7,337 in the company's net asset position.

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