REGISTERED NUMBER: 12764306 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

G&A Property Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms G Sarigina

REGISTERED OFFICE:

2nd Floor

Kings House

202 Lower High Street

Watford

Hertfordshire

WD17 2EH

REGISTERED NUMBER:

12764306 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,778,673

1,331,370

Investments

5

50,000

50,000

1,828,673

1,381,370

CURRENT ASSETS

Debtors

6

-

100

Cash at bank and in hand

108,816

42,758

108,816

42,858

CREDITORS

Amounts falling due within one year

7

445,145

332,773

NET CURRENT LIABILITIES

(336,329

)

(289,915

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,492,344

1,091,455

CREDITORS

Amounts falling due after more than one year

8

1,238,301

838,211

NET ASSETS

254,043

253,244

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

253,743

252,944

SHAREHOLDERS' FUNDS

254,043

253,244

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 12 December 2025 and were signed by:

Ms G Sarigina - Director

1.	STATUTORY INFORMATION

G&A Property 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

It is the directors decision not to depreciate the freehold property and disclose them at cost.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 April 2024

1,331,370

Additions

447,303

At 31 March 2025

1,778,673

NET BOOK VALUE

At 31 March 2025

1,778,673

At 31 March 2024

1,331,370

Included in cost of land and buildings is freehold land of £ 1,778,673 (2024 - £ 1,331,370 ) which is not depreciated.

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

50,000

NET BOOK VALUE

At 31 March 2025

50,000

At 31 March 2024

50,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

-

100

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

2,359

1,066

Taxation and social security

187

34,104

Other creditors

442,599

297,603

445,145

332,773

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

1,238,301

838,211

31.3.25

31.3.24

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

1,238,301

838,211