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Registered Number: 04953071
England and Wales

 

 

 

G R D PROPERTY INVESTMENTS LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
Directors Mr G R F Knight
Mr D J Hazell
Registered Number 04953071
Registered Office 1 Andromeda House
Calleva Park
Aldermaston
Berkshire
RG7 8AP
Accountants Dove Marsh & Jones
1 Andromeda House
Calleva Park
Aldermaston
RG7 8AP
Secretary Mr G R F Knight
1
Report to the directors on the preparation of the unaudited statutory accounts of G R D Property Investments Limited for the year ended 30 September 2024.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of G R D Property Investments Limited for the year ended 30 September 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of G R D Property Investments Limited, as a body, in accordance with the terms of our engagement letter dated 28 June 2024. Our work has been undertaken solely to prepare for your approval the accounts of G R D Property Investments Limited and state those matters that we have agreed to state to the Board of Directors of G R D Property Investments Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than G R D Property Investments Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that G R D Property Investments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of G R D Property Investments Limited. You consider that G R D Property Investments Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of G R D Property Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 September 2024.



....................................................

Dove Marsh & Jones

1 Andromeda House
Calleva Park
Aldermaston
RG7 8AP
26 June 2025
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 1,312,767    1,312,767 
Investments 5 455    455 
1,313,222    1,313,222 
Current assets      
Debtors 6 146,381    202,064 
Cash at bank and in hand 20,343    50,248 
166,724    252,312 
Creditors: amount falling due within one year 7 (13,767)   (54,983)
Net current assets 152,957    197,329 
 
Total assets less current liabilities 1,466,179    1,510,551 
Creditors: amount falling due after more than one year 8 (679,616)   (679,675)
Provisions for liabilities 9 (76,820)   (76,820)
Net assets 709,743    754,056 
 

Capital and reserves
     
Called up share capital 3    3 
Reserves 10 230,460    230,460 
Profit and loss account 479,280    523,593 
Shareholders' funds 709,743    754,056 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 26 June 2025 and were signed on its behalf by:


-------------------------------
Mr G R F Knight
Director
3
General Information
G R D Property Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 04953071, registration address 1 Andromeda House, Calleva Park, Aldermaston, Berkshire, RG7 8AP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover is measured at fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Improvements to property and long leasehold properties are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value are recognised in profit or loss in the period in which they arise.
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties are recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 3).
3.

Secured debts

The bank loans included with creditors of £679,616 (2023: £679,675) are secured by a fixed and floating charge on the freehold and leasehold properties.

4.

Tangible fixed assets

Cost or valuation Land and Buildings   Investment properties   Improvements to property   Total
  £   £   £   £
At 01 October 2023 192,768    828,997    291,002    1,312,767 
Additions      
Disposals      
At 30 September 2024 192,768    828,997    291,002    1,312,767 
Depreciation
At 01 October 2023      
Charge for year      
On disposals      
At 30 September 2024      
Net book values
Closing balance as at 30 September 2024 192,768    828,997    291,002    1,312,767 
Opening balance as at 01 October 2023 192,768    828,997    291,002    1,312,767 

Cost or valuation at 30 September 2023
is represented by:   Investment properties
£
  Long leasehold
£
  Improvements to property
£
Valuation 2016 109,302  7,382  43,096 
Valuation 2017 53,693  25,000  18,807 
Valuation 2020 50,000 
Cost 616,002  160,386  229,099 
828,997  192,768  291,002 

Valuations are reviewed annually by the directors using their extensive local market knowledge and revalued when required.

5.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 October 2023 455    455 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 30 September 2024 455    455 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Other Debtors 146,381    202,064 
146,381    202,064 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Taxation and Social Security 372    12,348 
Other Creditors 13,395    42,635 
13,767    54,983 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 679,616    679,675 
679,616    679,675 

9.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 76,820    76,820 
76,820    76,820 

10.

Reserves

2024
£
  2023
£
Revaluation Reserve b/fwd 230,460    281,167 
Transfer to Profit and Loss Account   (50,707)
230,460    230,460 

11.

Director’s loan

Advances and Credits

The directors loans of £838 (£2023: £-) were repaid in full at the date of approval of these financial statements.
4