Registration number: 4283525

GW (St. Botolph's House) Limited

Contents

Company Information	1
Statement of Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

GW (St. Botolph's House) Limited

Company Information

Directors

Mr N A Kirkham Mrs B K Kirkham

Company secretary

Mr N A Kirkham

Registered office

St Botolphs House 7-9 St Botolphs Road Sevenoaks Kent TN13 3AJ

Accountants

Innovi Advisors Ltd Chartered Certified Accountants163 Herne Hill London SE24 9LR

GW (St. Botolph's House) Limited

(Registration number: 4283525)
Statement of Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	55,453	-
Investment property	5	1,450,000	1,450,000
		1,505,453	1,450,000
Current assets
Debtors	6	2,197	15
Cash at bank and in hand		26,001	3,845
		28,198	3,860
Creditors: Amounts falling due within one year	7	(67,099)	(35,843)
Net current liabilities		(38,901)	(31,983)
Total assets less current liabilities		1,466,552	1,418,017
Creditors: Amounts falling due after more than one year	7	(75,000)	(75,000)
Provisions for liabilities		(13,863)	-
Net assets		1,377,689	1,343,017
Capital and reserves
Called up share capital		1,100	1,100
Other reserves		375,000	375,000
Retained earnings		1,001,589	966,917
Shareholders' funds		1,377,689	1,343,017

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

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 479A of the Companies Act 2006 relating to subsidiary companies.

Directors' 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 directors acknowledge 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 Income Statement.

GW (St. Botolph's House) Limited

(Registration number: 4283525)
Statement of Financial Position as at 31 March 2025 (continued)

Approved and authorised by the Board on 8 December 2025 and signed on its behalf by:
 

Mr N A Kirkham Company secretary and director

GW (St. Botolph's House) Limited

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

1	General information

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

The address of its registered office is:
St Botolphs House
7-9 St Botolphs Road
Sevenoaks
Kent
TN13 3AJ

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 except that as disclosed in the accounting policies certain items are shown at fair value.

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

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, 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.

GW (St. Botolph's House) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

Deferred tax is recognised in respect of all timing difference between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferredvtax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable prrofits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

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

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

GW (St. Botolph's House) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

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 directors) during the year, was 0 (2024 - 0).

GW (St. Botolph's House) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

4	Tangible assets

	Fixtures and fittings £	Total £
Cost or valuation
Additions	56,875	56,875
At 31 March 2025	56,875	56,875
Depreciation
Charge for the year	1,422	1,422
At 31 March 2025	1,422	1,422
Carrying amount
At 31 March 2025	55,453	55,453

5	Investment properties

	2025 £
At 1 April	1,450,000
At 31 March	1,450,000

The Companies Act 2006 requires that Fixed Assets are depreciated over their useful economic lives, however, in the case of Investment Properties the Financial Reporting Standard 102 states that this accounting treatment would not show a true and fair view and that Investment Properties should be shown at their market value. Accordingly, depreciation has not been charged.

If investment property had not been revalued it would have been included at the following historical cost of £1,075,000 (2024 : £1,075,000) with aggregate depreciation of £268,750 (2024 : £258,000)

Investment property was valued on a rental basis on 31 March 2024 by the directors.

6

Debtors

Current	2025 £	2024 £
Other debtors	2,197	15
	2,197	15

GW (St. Botolph's House) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	20,114	-
Taxation and social security	13,662	16,564
Accruals and deferred income	31,567	16,323
Other creditors	1,756	2,956
	67,099	35,843

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		75,000	75,000

8	Related party transactions

Loans and borrowings includes a loan of £75,000 from Mr J G Kirkham, shareholder in the company's parent undertaking, St Botolphs House Limited. Interest of £5,625 was paid to Mr Kirkham during the year.

9	Ultimate Controlling Party

The controlling party is N A Kirkham.