G & R Stock Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: NI023036

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,661		3,548
Investments	5		790,000		790,000

			792,661		793,548
CURRENT ASSETS
Debtors	6	(186 )		172

		(186 )		172
Creditors: Amounts Falling Due Within One Year	7	(189,321 )		(213,841 )

NET CURRENT ASSETS (LIABILITIES)			(189,507 )		(213,669 )

TOTAL ASSETS LESS CURRENT LIABILITIES			603,154		579,879

Creditors: Amounts Falling Due After More Than One Year	8		(93,984 )		(101,851 )

NET ASSETS			509,170		478,028

CAPITAL AND RESERVES
Called up share capital	9		50		50
Profit and Loss Account			509,120		477,978

SHAREHOLDERS' FUNDS			509,170		478,028

Page 1

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G & R Stock Limited

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 2025 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 Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr George Glover

Director

25 September 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

G & R Stock Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI023036 . The registered office is 84 Magherafelt Road, Moneymore, Magherafelt, BT45 7UR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

25% reducing balance

2.3. 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 statement of comprehensive income 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 February 2024	16,852

As at 31 January 2025	16,852

Depreciation
As at 1 February 2024	13,304
Provided during the period	887

As at 31 January 2025	14,191

Net Book Value
As at 31 January 2025	2,661

As at 1 February 2024	3,548

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G & R Stock Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

5. Investments

	Other
	£
Cost or Valuation
As at 1 February 2024	790,000

As at 31 January 2025	790,000

Provision
As at 1 February 2024	-

As at 31 January 2025	-

Net Book Value
As at 31 January 2025	790,000

As at 1 February 2024	790,000

The investment properties were valued at 31 january 2024 by the directors who are internal to the company. The basis of valuation was fair value. This class of assets has a current value of £790,000 (2023 - £790,000) and a carrying historical cost of £1,088,099 (2023 - £1,088,099).

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	(186 )	172

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	3,344	-
Bank loans and overdrafts	18,629	25,283
Other creditors	152,508	170,431
Taxation and social security	14,840	18,127

	189,321	213,841

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	93,984	101,851

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	50	50

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