GHD Property Services & Maintenance Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 13928967 (England and Wales)

GHD PROPERTY SERVICES &

MAINTENANCE LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P J Hewitt

REGISTERED OFFICE:

45 Station Road

Bow Brickhill

Milton Keynes

MK17 9JU

REGISTERED NUMBER:

13928967 (England and Wales)

ACCOUNTANTS:

Higginson & Co (UK) Ltd

3 Kensworth Gate

200 - 204 High Street South

Dunstable

Bedfordshire

LU6 3HS

FIXED ASSETS

Intangible assets

4

2,500

5,000

Tangible assets

5

17,938

23,667

20,438

28,667

CURRENT ASSETS

Debtors

6

12,592

15,498

Cash at bank

34,672

44,782

47,264

60,280

CREDITORS

Amounts falling due within one year

7

38,319

65,855

NET CURRENT ASSETS/(LIABILITIES)

8,945

(5,575

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

29,383

23,092

PROVISIONS FOR LIABILITIES

2,417

2,581

NET ASSETS

26,966

20,511

CAPITAL AND RESERVES

Called up share capital

8

4

Retained earnings

26,962

20,507

SHAREHOLDERS' FUNDS

26,966

20,511

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 his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 December 2025 and were signed by:

P J Hewitt - Director

1.	STATUTORY INFORMATION

GHD Property Services & Maintenance Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 Statement of Income and Retained Earnings, 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.

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 1 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

10,000

AMORTISATION

At 1 April 2024

5,000

Amortisation for year

2,500

At 31 March 2025

7,500

NET BOOK VALUE

At 31 March 2025

2,500

At 31 March 2024

5,000

5.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 April 2024

40,995

1,083

42,078

Additions

-

250

At 31 March 2025

40,995

1,333

42,328

DEPRECIATION

At 1 April 2024

17,936

475

18,411

Charge for year

5,765

214

5,979

At 31 March 2025

23,701

689

24,390

NET BOOK VALUE

At 31 March 2025

17,294

644

17,938

At 31 March 2024

23,059

608

23,667

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

11,934

16,114

Provision for doubtful debt

(612

)

(3,126

)

Prepayments and accrued income

1,270

2,510

12,592

15,498

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade creditors

6,406

299

Corporation tax

12,181

12,970

VAT

1,850

1,444

Directors' current accounts

15,898

49,408

Accrued expenses

1,984

1,734

38,319

65,855

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

4

ordinary

£1

4

9.	RELATED PARTY DISCLOSURES

At incorporation Mr P Hewitt subscribed for 3 ordinary shares of £1 each. Mr Hewitt is the director and major shareholder.

The company acquired the trade of Mr Hewitt on 06/04/2022 for £10000. This amount has been included as goodwill.