REGISTERED NUMBER: 06973768 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

GD COMMERCIALS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Geoffrey Paul Astley Ditchburn

REGISTERED OFFICE:

50 Fernhill Road

Bootle

L20 9HH

REGISTERED NUMBER:

06973768 (England and Wales)

ACCOUNTANTS:

DBS Corporate Accountants

Suite 4102, Charlotte House

Queens Dock Business Centre

67-83 Norfolk Street

Liverpool

Merseyside

L1 0BG

FIXED ASSETS

Tangible assets

4

5,497

6,618

CURRENT ASSETS

Stocks

-

42,900

Debtors

5

43,541

252,119

Cash at bank and in hand

218,143

366,366

261,684

661,385

CREDITORS

Amounts falling due within one year

6

84,208

450,703

NET CURRENT ASSETS

177,476

210,682

TOTAL ASSETS LESS CURRENT LIABILITIES

182,973

217,300

CREDITORS

Amounts falling due after more than one year

7

-

(36,747

)

PROVISIONS FOR LIABILITIES

(1,045

)

(1,279

)

NET ASSETS

181,928

179,274

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

181,828

179,174

181,928

179,274

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 6 October 2025 and were signed by:

Mr Geoffrey Paul Astley Ditchburn - Director

1.	STATUTORY INFORMATION

GD COMMERCIALS LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the amounts derived from the services provided by the company falling within its ordinary activities, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

and 31 July 2025

6,000

8,934

11,600

19,766

46,300

DEPRECIATION

At 1 August 2024

6,000

8,934

10,320

14,428

39,682

Charge for year

-

-

320

801

1,121

At 31 July 2025

6,000

8,934

10,640

15,229

40,803

NET BOOK VALUE

At 31 July 2025

-

-

960

4,537

5,497

At 31 July 2024

-

-

1,280

5,338

6,618

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

1,510

211,789

Other debtors

42,031

40,330

43,541

252,119

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

37,369

41,557

Trade creditors

19,177

330,078

Taxation and social security

18,557

77,084

Other creditors

9,105

1,984

84,208

450,703

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

-

36,747