Registrar

Registration number: 11882052

Gerrard Group Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Gerrard Group Limited

Company Information

Directors

P M Gerrard

Registered office

3 Warners Mill Silks Way Braintree Essex CM7 3GB

Bankers

Lloyds Bank 115 Victoria Road Aldershot Hampshire GU11 1JQ

Accountants

Lambert Chapman LLP Chartered accountants3 Warners Mill Silks Way Braintree Essex CM7 3GB

Gerrard Group Limited

(Registration number: 11882052)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	4	295,261	136,317
Investments	5	100	100
		295,361	136,417
Current assets
Debtors	6	671	346
Cash at bank and in hand		16,816	166,365
		17,487	166,711
Creditors: Amounts falling due within one year	7	(3,578)	(2,255)
Net current assets		13,909	164,456
Net assets		309,270	300,873
Capital and reserves
Called up share capital	8	200	200
Retained earnings		309,070	300,673
Shareholders' funds		309,270	300,873

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 October 2025
 

P M Gerrard
Director

Gerrard Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is: 3 Warners Mill, Silks Way, Braintree, Essex, CM7 3GB, United Kingdom.

These financial statements were authorised for issue by the director on 9 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the rental of investment property in the ordinary course of the company's activities.

The rent is recognised on an accruals basis.

Tax

Current Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually using observable market prices, adjusted if necessary for any difference in nature, location or condition of the specific asset. Changes in fair value are recognised in the profit or loss.

Gerrard Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Investment properties

	2025 £
At 1 September	136,317
Additions	158,944
At 31 August	295,261

The fair value has been determined by the director as at 31 August 2025.

Gerrard Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

5	Investments

	2025 £	2024 £
Investments in subsidiaries	100	100