Company registration number 02411982 (England and Wales)
G. H. E. Stansfeld (UK) Limited
UNAUDITED FINANCIAL STATEMENTS
for the year ended 31 March 2025
PAGES FOR FILING WITH REGISTRAR
G. H. E. Stansfeld (UK) Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
G. H. E. Stansfeld (UK) Limited
Statement of Financial Position
as at 31 March 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
218,282
231,340
Current assets
Stocks
246,600
236,600
Debtors
508,238
491,725
Cash at bank and in hand
156,461
281,924
911,299
1,010,249
Creditors: amounts falling due within one year
(480,290)
(605,391)
Net current assets
431,009
404,858
Total assets less current liabilities
649,291
636,198
Provisions for liabilities
(54,571)
(43,955)
Net assets
594,720
592,243
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
594,620
592,143
Total equity
594,720
592,243
G. H. E. Stansfeld (UK) Limited
Statement of Financial Position (continued)
as at 31 March 2025
31 March 2025
- 2 -

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved by the board of directors and authorised for issue on 8 May 2025 and are signed on its behalf by:
R Hallas
Director
Company Registration No. 02411982
G. H. E. Stansfeld (UK) Limited
Notes to the Financial Statements
for the year ended 31 March 2025
- 3 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes, on delivery of goods to the customer.

The total turnover of the company for the year has been derived from its principal activity wholly undertaken in the UK.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
10% per annum on written down value
Fixtures, fittings & equipment
10%-33% per annum on written down value
Motor vehicles
25% per annum on written down value
Stocks

Stocks are stated at the lower of cost and net realisable value.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

 

 

 

 

 

 

G. H. E. Stansfeld (UK) Limited
Notes to the Financial Statements (continued)
for the year ended 31 March 2025
1
Accounting policies
(continued)
- 4 -
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

 

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
19
19
3
Tangible fixed assets
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2024
237,441
86,302
127,945
451,688
Additions
-
0
2,072
22,500
24,572
Disposals
(10,625)
-
0
(5,000)
(15,625)
At 31 March 2025
226,816
88,374
145,445
460,635
Depreciation and impairment
At 1 April 2024
133,711
31,491
55,146
220,348
Depreciation charged in the year
10,376
6,740
18,575
35,691
Eliminated in respect of disposals
(9,061)
-
0
(4,625)
(13,686)
At 31 March 2025
135,026
38,231
69,096
242,353
Carrying amount
At 31 March 2025
91,790
50,143
76,349
218,282
At 31 March 2024
103,730
54,811
72,799
231,340
G. H. E. Stansfeld (UK) Limited
Notes to the Financial Statements (continued)
for the year ended 31 March 2025
- 5 -
4
Parent company

The parent company is GHE Holdings Ltd, a company registered in England and Wales. The registered office is West House, King Cross Road, Halifax, West Yorkshire, HX1 1EB.

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