GDC Properties Limited 11811394 false 2024-02-29 2025-02-28 2025-02-28 The principal activity of the company is property development. Digita Accounts Production Advanced 6.30.9574.0 true 11811394 2024-02-29 2025-02-28 11811394 2025-02-28 11811394 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 11811394 bus:SmallEntities 2024-02-29 2025-02-28 11811394 bus:AuditExemptWithAccountantsReport 2024-02-29 2025-02-28 11811394 bus:FilletedAccounts 2024-02-29 2025-02-28 11811394 bus:SmallCompaniesRegimeForAccounts 2024-02-29 2025-02-28 11811394 bus:RegisteredOffice 2024-02-29 2025-02-28 11811394 bus:Director2 2024-02-29 2025-02-28 11811394 bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 11811394 bus:Agent1 2024-02-29 2025-02-28 11811394 countries:AllCountries 2024-02-29 2025-02-28 11811394 2024-02-28 11811394 2023-03-01 2024-02-28 11811394 2024-02-28 11811394 core:CurrentFinancialInstruments core:WithinOneYear 2024-02-28 iso4217:GBP xbrli:pure

Registration number: 11811394

GDC Properties Limited
Annual Report and Unaudited Financial Statements
for the Period from 29 February 2024 to 28 February 2025

GDC Properties Limited

Contents
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Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 4

GDC Properties Limited

Company Information
__________________________________________________________________________

Director | W J Richards

Registered office | Abbey House 342 Regents Park Road London N3 2LJ

Accountants | Brooks Green Chartered AccountantsAbbey House 342 Regents Park Road London N3 2LJ

GDC Properties Limited

(Registration number: 11811394)
Balance Sheet as at 28 February 2025
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| Note | 2025 £ | 2024 £
Fixed assets |  |  |  |  |
Investment property | 3 |  | 162,931 |  | 162,931
Creditors: Amounts falling due within one year | 4 |  | (5,733) |  | (5,733)
Net assets |  |  | 157,198 |  | 157,198
Capital and reserves |  |  |  |  |
Called up share capital | 5 | 10 |  | 10 |
Retained earnings |  | 157,188 |  | 157,188 |
Shareholders' funds |  |  | 157,198 |  | 157,198

For the financial period ending 28 February 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 period in question in accordance with section 476; and
• | The director acknowledges their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 7 November 2025

......................................... W J Richards Director

GDC Properties Limited

Notes to the Unaudited Financial Statements for the Period from 29 February 2024 to 28 February 2025
__________________________________________________________________________

1 | 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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Investment property

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

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2 | Staff numbers

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

3 | Investment properties

| 2025 £
At 29 February | 162,931
At 28 February | 162,931

There has been no valuation of investment property by an independent valuer.

GDC Properties Limited

Notes to the Unaudited Financial Statements for the Period from 29 February 2024 to 28 February 2025
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4 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Other creditors | 5,733 | 5,733

5 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinay shares of £1 each | 10 | 10 | 10 | 10