REGISTERED NUMBER: 08049979 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th April 2025

for

G H Smith P&H Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S A Smith

Mrs K W Smith

REGISTERED OFFICE:

High Hedges

Green Tye

Much Hadham

Hertfordshire

SG10 6JP

REGISTERED NUMBER:

08049979 (England and Wales)

ACCOUNTANTS:

Pigram & Co

43 Bluebell Drive

Stansted

Essex

CM24 8XP

CURRENT ASSETS

Debtors

5

2,418

10,881

Cash at bank

39,849

46,696

42,267

57,577

CREDITORS

Amounts falling due within one year

6

42,308

49,561

NET CURRENT (LIABILITIES)/ASSETS

(41

)

8,016

TOTAL ASSETS LESS CURRENT LIABILITIES

(41

)

8,016

CREDITORS

Amounts falling due after more than one year

7

-

1,300

NET (LIABILITIES)/ASSETS

(41

)

6,716

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

(141

)

6,616

SHAREHOLDERS' FUNDS

(41

)

6,716

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 27th November 2025 and were signed on its behalf by:

Mr S A Smith - Director

Mrs K W Smith - Director

1.	STATUTORY INFORMATION

G H Smith P&H 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 consideration received or receivable, 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.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1st May 2024

and 30th April 2025

28,280

DEPRECIATION

At 1st May 2024

and 30th April 2025

28,280

NET BOOK VALUE

At 30th April 2025

-

At 30th April 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

30/4/24

£

£

Trade debtors

2,418

10,881

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

30/4/24

£

£

Bank loans and overdrafts (see note 8)

-

1,200

Trade creditors

3,049

1,142

Tax

7,811

12,309

Social security and other taxes

407

486

VAT

6,571

8,492

Other creditors

2,807

3,573

Directors' current accounts

20,163

22,359

Accrued expenses

1,500

-

42,308

49,561

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/4/25

30/4/24

£

£

Bank loans (see note 8)

-

1,300

8.

LOANS

An analysis of the maturity of loans is given below:

30/4/25

30/4/24

£

£

Amounts falling due within one year or on demand:

Bank loans

-

1,200

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

1,300

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/4/25

30/4/24

value:

£

£

50

Ordinary

£1

50

50

50

A Ordinary shares

£1

50

50

100

100

10.

RESERVES

Retained

earnings

£

At 1st May 2024

6,616

Profit for the year

33,243

Dividends

(40,000

)

At 30th April 2025

(141

)