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REGISTERED NUMBER: 15534010 (England and Wales)










FINANCIAL STATEMENTS

FOR THE PERIOD

1ST MARCH 2024 TO 30TH SEPTEMBER 2024

FOR

GSHWT LIMITED

GSHWT LIMITED (REGISTERED NUMBER: 15534010)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST MARCH 2024 TO 30TH SEPTEMBER 2024










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


GSHWT LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1ST MARCH 2024 TO 30TH SEPTEMBER 2024







DIRECTORS: Mr G J A White
Mr S Hollis



REGISTERED OFFICE: c/o Michael Heaven & Associates Limited
47 Calthorpe Road
Edgbaston
BIRMINGHAM
West Midlands
B15 1TH



REGISTERED NUMBER: 15534010 (England and Wales)



ACCOUNTANTS: Michael Heaven & Associates Limited
Chartered Certified Accountants
47 Calthorpe Road
Edgbaston
BIRMINGHAM
B15 1TH



BANKERS: Lloyds Bank PLC
PO Box 1000
Andover
BX1 1LT



INCORPORATED: 1st March 2024

GSHWT LIMITED (REGISTERED NUMBER: 15534010)

ABRIDGED BALANCE SHEET
30TH SEPTEMBER 2024

Notes £   
CURRENT ASSETS
Stocks 2,028,134
Debtors 5,751
2,033,885
CREDITORS
Amounts falling due within one year 2,016,356
NET CURRENT ASSETS 17,529
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,529

CAPITAL AND RESERVES
Called up share capital 4 100
Retained earnings 17,429
SHAREHOLDERS' FUNDS 17,529

GSHWT LIMITED (REGISTERED NUMBER: 15534010)

ABRIDGED BALANCE SHEET - continued
30TH SEPTEMBER 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th September 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th September 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.

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 30th September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 14th February 2025 and were signed on its behalf by:




Mr G J A White - Director



Mr S Hollis - Director


GSHWT LIMITED (REGISTERED NUMBER: 15534010)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST MARCH 2024 TO 30TH SEPTEMBER 2024


1. STATUTORY INFORMATION

GSHWT 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.

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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks
All development properties are held at the lower of cost or net realisable value. For this purpose costs include the purchase consideration, refurbishment costs and any other direct costs.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

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.


GSHWT LIMITED (REGISTERED NUMBER: 15534010)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST MARCH 2024 TO 30TH SEPTEMBER 2024


2. ACCOUNTING POLICIES - continued
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.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Creditors
Short term trade creditors are measured at the transaction price.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
100 Ordinary £1 100

100 Ordinary shares of £1 were issued during the period for cash of £ 100 .