REGISTERED NUMBER: 00319959 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

GERALD JUDD LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs A Judd

REGISTERED OFFICE:

10 Portland Business Centre

Manor House Lane

Datchet

Berkshire

SL3 9EG

REGISTERED NUMBER:

00319959 (England and Wales)

ACCOUNTANTS:

GKP (Ampthill) Limited

Chartered Accountants

3 Doolittle Yard

Froghall Road

Ampthill

Bedfordshire

MK45 2NW

FIXED ASSETS

Tangible assets

4

4,775

6,367

Investments

5

4,471,925

4,408,574

Investment property

6

2,950,000

3,437,129

7,426,700

7,852,070

CURRENT ASSETS

Stocks

940,770

-

Cash at bank

249,140

181,398

1,189,910

181,398

CREDITORS

Amounts falling due within one year

7

(109,891

)

(116,163

)

NET CURRENT ASSETS

1,080,019

65,235

TOTAL ASSETS LESS CURRENT LIABILITIES

8,506,719

7,917,305

PROVISIONS FOR LIABILITIES

(292,791

)

(217,880

)

NET ASSETS

8,213,928

7,699,425

CAPITAL AND RESERVES

Called up share capital

100,000

100,000

Revaluation reserve

8

355,278

-

Other reserves

2,068,563

2,068,563

Retained earnings

5,690,087

5,530,862

8,213,928

7,699,425

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 26 November 2025 and were signed by:

Mrs A Judd - Director

1.	STATUTORY INFORMATION

Gerald Judd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced rents receivable, excluding value added tax.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Listed investments

Listed investments are shown at their current market value.

Dividend income is recognised in the profit and loss account when payment has been received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 May 2024

and 30 April 2025

18,863

DEPRECIATION

At 1 May 2024

12,496

Charge for year

1,592

At 30 April 2025

14,088

NET BOOK VALUE

At 30 April 2025

4,775

At 30 April 2024

6,367

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 May 2024

4,408,574

Additions

304,816

Disposals

(379,148

)

Revaluations

137,683

At 30 April 2025

4,471,925

NET BOOK VALUE

At 30 April 2025

4,471,925

At 30 April 2024

4,408,574

The fixed asset investments comprise shares in listed companies and are valued at the closing price at the year end date.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

3,437,129

Disposals

(761,830

)

Revaluations

274,701

At 30 April 2025

2,950,000

NET BOOK VALUE

At 30 April 2025

2,950,000

At 30 April 2024

3,437,129

The Director has valued the investment properties based on their knowledge and understanding of the property market and advice from the property agent. They do not have any recognised professional qualifications in this field.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Tax

54,227

59,902

VAT

14,664

17,096

Accruals

2,000

2,499

Rent paid in advance

39,000

36,666

109,891

116,163

8.

RESERVES

Revaluation

reserve

£

Property revaluation

355,278

At 30 April 2025

355,278

9.	RELATED PARTY DISCLOSURES

The company is controlled by Mrs A Judd.