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Registered number: 03479838










GHL DEVELOPMENTS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
GHL DEVELOPMENTS LIMITED
 

CONTENTS



Page
Balance sheet
 
1
Notes to the financial statements
 
2 - 4


 
GHL DEVELOPMENTS LIMITED
REGISTERED NUMBER: 03479838

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors
 4 
208,634
165,911

Cash at bank and in hand
  
2,548
3,751

  
211,182
169,662

Creditors: amounts falling due within one year
 5 
(92,402)
(25,236)

Net current assets
  
 
 
118,780
 
 
144,426

Total assets less current liabilities
  
118,780
144,426

Creditors: amounts falling due after more than one year
 6 
(15,958)
(18,736)

  

Net assets
  
102,822
125,690


Capital and reserves
  

Called up share capital 
  
200,000
200,000

Capital redemption reserve
  
2,288
2,288

Profit and loss account
  
(99,466)
(76,598)

  
102,822
125,690


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 September 2025.

A.M. Gidney
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
GHL DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

GHL Developments Limited (the Company) is a private company limited by shares incorporated and domiciled in England. The address of its registered office is Rutland House, 148 Edmund Street, Birmingham, B3 2FD. The address of its principal place of business is 29 Madeira Grove, Woodford Green, Essex, IG8 7QH.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.3

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.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Debtors

2024
2023
£
£


Trade debtors
5,000
5,000

Other debtors
203,634
160,911

208,634
165,911


Page 2

 
GHL DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
3,336
3,336

Trade creditors
10,342
-

Other taxation and social security
11,779
11,585

Other creditors
63,425
6,955

Accruals and deferred income
3,520
3,360

92,402
25,236



6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
15,958
18,736



7.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
3,336
3,336

Amounts falling due 1-2 years

Bank loans
3,336
3,336

Amounts falling due 2-5 years

Bank loans
10,008
10,008

Amounts falling due after more than 5 years

Bank loans
2,614
5,392

19,294
22,072


The bank loans are secured under the business interruption with the Government backed loan scheme. 

Page 3

 
GHL DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

8.


Ultimate parent undertaking

The immediate and ultimate parent undertaking is Andrew Gidney Limited, a company incorporated and domiciled in England. The address of the registered office Rutland House, 148 Edmund Street, Birmingham, West Midlands, B3 2FD. The address of the principal place of business is 29 Madeira Grove, Woodford Green, Essex, IG8 7QH.

 
Page 4