REGISTERED NUMBER: 00607571

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

FOR

GAUND PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T Cathcart

N N Cathcart

REGISTERED OFFICE:

c/o Thompson Taraz Rand

Suite 20 New Cambridge House

Bassingbourn Road

Litlington

Cambridgeshire

SG8 0SS

BUSINESS ADDRESS:

68 Spring Lane

Bassingbourn

Royston

Hertfordshire

SG8 5HT

REGISTERED NUMBER:

00607571

ACCOUNTANTS:

Thompson Taraz Rand Ltd

Chartered Accountants

10 Jesus Lane

Cambridge

Cambridgeshire

CB5 8BA

FIXED ASSETS

Tangible assets

5

786,000

786,000

CURRENT ASSETS

Cash and cash equivalents

107,624

100,529

CREDITORS

Amounts falling due within one year

6

(8,116

)

(3,778

)

NET CURRENT ASSETS

99,508

96,751

TOTAL ASSETS LESS CURRENT LIABILITIES

885,508

882,751

PROVISIONS FOR LIABILITIES

7

(155,674

)

(67,245

)

NET ASSETS

729,834

815,506

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Other reserves

560,779

560,779

Retained earnings

168,055

253,727

SHAREHOLDERS' FUNDS

729,834

815,506

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by:

T Cathcart - Director

1.	STATUTORY INFORMATION

Gaund Properties Limited is a private company, limited by shares , registered in Not specified/Other. 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents rental income.

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 6 April 2024

and 5 April 2025

786,000

NET BOOK VALUE

At 5 April 2025

786,000

At 5 April 2024

786,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

647

2,247

Other creditors

7,469

1,531

8,116

3,778

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

155,674

67,245

Deferred

tax

£

Balance at 6 April 2024

67,245

Provided during year

88,429

Balance at 5 April 2025

155,674

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000