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REGISTERED NUMBER: 13612091 (England and Wales)















GHA (PROPERTY) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2023 TO 31 MARCH 2024






GHA (PROPERTY) LIMITED (REGISTERED NUMBER: 13612091)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JANUARY 2023 TO 31 MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


GHA (PROPERTY) LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 JANUARY 2023 TO 31 MARCH 2024







DIRECTORS: G P Howells
D Bansal





REGISTERED OFFICE: 321 Bradford Street
Digbeth
Birmingham
West Midlands
B5 6ET





REGISTERED NUMBER: 13612091 (England and Wales)





ACCOUNTANTS: Sephton & Company LLP
Chartered Certified Accountants
Marston House
5 Elmdon Lane
Marston Green
Solihull
West Midlands
B37 7DL

GHA (PROPERTY) LIMITED (REGISTERED NUMBER: 13612091)

BALANCE SHEET
31 MARCH 2024

2024 2022
Notes £    £    £    £   
FIXED ASSETS
Investments 4 1,872,737 1,927,162

CURRENT ASSETS
Debtors 5 39,729 5,344
Cash at bank 210,918 86,076
250,647 91,420
CREDITORS
Amounts falling due within one year 6 8,459 3,077
NET CURRENT ASSETS 242,188 88,343
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,114,925

2,015,505

PROVISIONS FOR LIABILITIES 21,326 5,168
NET ASSETS 2,093,599 2,010,337

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 2,093,597 2,010,335
SHAREHOLDERS' FUNDS 2,093,599 2,010,337

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

GHA (PROPERTY) LIMITED (REGISTERED NUMBER: 13612091)

BALANCE SHEET - continued
31 MARCH 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2024 and were signed on its behalf by:




G P Howells - Director



D Bansal - Director


GHA (PROPERTY) LIMITED (REGISTERED NUMBER: 13612091)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JANUARY 2023 TO 31 MARCH 2024


1. STATUTORY INFORMATION

GHA (Property) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The financial statements contain information about GHA (Property) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Other investment
Other investments are held at cost less impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2022 - 2 ) .

GHA (PROPERTY) LIMITED (REGISTERED NUMBER: 13612091)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JANUARY 2023 TO 31 MARCH 2024


4. FIXED ASSET INVESTMENTS

2024 2022
£    £   
Shares in group undertakings 2 2
Loans to group undertakings 500,000 -
Other investments not loans 1,372,735 1,927,160
1,872,737 1,927,162

Additional information is as follows:
Shares in
group
undertakings
£   
COST
At 1 January 2023
and 31 March 2024 2
NET BOOK VALUE
At 31 March 2024 2
At 31 December 2022 2

Investments (neither listed nor unlisted) were as follows:
2024 2022
£    £   
Brought forward 1,927,160 499,960
Additions 85,000 1,400,000
Disposal (700,000 ) -
Revaluation 20,787 27,200
Interest 39,788 -
1,372,735 1,927,160
Loans to
group
undertakings
£   
New in year 500,000
At 31 March 2024 500,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Amounts owed by group undertakings 2,412 1,313
Other debtors 37,317 4,031
39,729 5,344

GHA (PROPERTY) LIMITED (REGISTERED NUMBER: 13612091)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JANUARY 2023 TO 31 MARCH 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Taxation and social security 8,459 717
Other creditors - 2,360
8,459 3,077