Gleshy Holdings Limited iXBRL

Company Registration Number: NI675507

Gleshy Holdings Limited

Unaudited Financial Statements

for the financial year ended 31 January 2026

Gleshy Holdings Limited

Company Registration Number: NI675507

BALANCE SHEET

as at 31 January 2026

2026

Notes

Fixed Assets

Investments

2,258,000

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Current Assets

Debtors

41,529

Cash and cash equivalents

850

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42,379

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Net Current Assets

42,379

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Total Assets less Current Liabilities

2,300,379

Creditors:

amounts falling due after more than one year

(12,279)

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Net Assets

2,288,100

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Capital and Reserves

Called up share capital

300

Share premium account

2,257,800

Retained earnings

30,000

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Equity attributable to owners of the company

2,288,100

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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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Board and authorised for issue on 6 July 2026 and signed on its behalf by



________________________________			________________________________
Mr Dermot Harley			Mr Aidan Harley
Director			Director

Gleshy Holdings Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 January 2026

General Information

Gleshy Holdings Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI675507. The registered office of the company is 21 Urbalreagh Road, Victoria Bridge, Strabane, Co Tyrone, BT82 9JL, Northern Ireland which is also the principal place of business of the company. The principal activity of the company is that of a holding company and support activities for other mining and quarrying. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 January 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Consolidated accounts

The company is entitled to the exemption in Section 399 of the Companies Act 2006 from the obligation to prepare group accounts.

Investments

Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the financial year in which it is receivable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Borrowing costs

Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised as a liability when approved by the shareholders at an Annual General Meeting.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Statement on previous periods

The company did not present financial statements for previous periods.


4.	Investments
		Group and	Total
		participating
		interests/
		joint ventures
	Investments	£	£
	Cost
	Additions	2,258,000	2,258,000
		─────────	─────────
	At 31 January 2026	2,258,000	2,258,000
		─────────	─────────
	Net book value
	At 31 January 2026	2,258,000	2,258,000
		═════════	═════════


5.	Debtors	2026
		£

	Amounts owed by group undertakings	41,529
		═════════


6.	Creditors	2026
	Amounts falling due after more than one year	£

	Amounts owed to group undertakings	750
	Directors' loan accounts	11,529
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		12,279
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Reserves

Share Premium Reserve

The amount carried forward is the premium that arose from the issue of shares in 2025.

Capital commitments

The company had no material capital commitments at the financial year-ended 31 January 2026.

Related party transactions

The company has availed of the exemption under FRS 102 Section 1A in relation to the disclosure of transactions with group undertakings.

During the year the company borrowed £20,841 from the directors and repaid £9,312 to the directors leaving a closing balance at the year end of £11,529 due to the directors. This is included in the creditors section of the balance sheet.

10.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.