G.S.H Investment Properties Limited Filleted Accounts Cover
G.S.H Investment Properties Limited
Company No. 14896503
Information for Filing with The Registrar
31 July 2024
G.S.H Investment Properties Limited Balance Sheet Registrar
at
31 July 2024
Company No.
14896503
Notes
2024
£
Fixed assets
Investment property
4
531,868
531,868
Current assets
Debtors
5
5,700
Cash at bank and in hand
27,142
32,842
Creditors: Amount falling due within one year
6
(19,981)
Net current assets
12,861
Total assets less current liabilities
544,729
Creditors: Amounts falling due after more than one year
7
(548,419)
Net liabilities
(3,690)
Capital and reserves
Called up share capital
100
Profit and loss account
9
(3,790)
Total equity
(3,690)
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the period ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit 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 accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 25 February 2025 and signed on its behalf by:
Saleem Hassan
Director
25 February 2025
G.S.H Investment Properties Limited Notes to the Accounts Registrar
for the period ended 31 July 2024
1
General information
G.S.H Investment Properties Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 14896503
Its registered office is:
Building 3
North London Business Park
Oakleigh Road South
London
N11 1GN
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Freehold investment property
Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.
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.
Trade and other 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.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2024
Number
The average monthly number of employees (including directors) during the period:
2
4
Investment property
Investment Property
£
Valuation
Additions
531,868
At 31 July 2024
531,868
5
Debtors
2024
£
Amounts owed by group undertakings
1,200
Other debtors
4,500
5,700
6
Creditors:
amounts falling due within one year
2024
£
Loans from directors
981
Other creditors
18,000
Accruals and deferred income
1,000
19,981
7
Creditors:
amounts falling due after more than one year
2024
£
Amounts owed to group undertakings
548,419
548,419
8
Share Capital
100 Ordinary shares issued during the year with a nominal value of £1.00.
9
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
10
Advances and credits to directors
2024
£
The directors of the company have given a loan of 981.00 to the company.
11
Related party disclosures
Transactions with related parties
G.S.H Investment Properties Ltd owes Moon Cloud Financial Group Ltd, the parent company, £548,419 at the year end. Bumblebee Education Ltd owes G.S.H Investment Properties Ltd £1,200 at the year end.
Parent Company
The name of the parent of the smallest group for which consolidated financial statements are drawn up of which this entity is a member:
Moon Cloud Financial Group Ltd
The parent's registered office address is:
Building 3
North London Business Park
Oakleigh Road South
London N11 1GN
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