REGISTERED NUMBER: 08819384 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

G & A ESTATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

G Kohli

A Kohli

Registered office:

47b Broughton Street

Cheetham Hill

Manchester

M8 8AQ

Registered number:

08819384 (England and Wales)

Accountants:

DBF Associates

Chartered Accountants

South Cheetham B C

10 Park Place

Manchester

Lancashire

M4 4EY

Fixed assets

Tangible assets

4

805

1,006

Investment property

5

173,293

285,043

174,098

286,049

Current assets

Debtors

6

700

7,435

Cash at bank

944

1,133

1,644

8,568

Creditors

Amounts falling due within one year

7

221,844

278,033

Net current liabilities

(220,200

)

(269,465

)

Total assets less current liabilities

(46,102

)

16,584

Creditors

Amounts falling due after more than one year

8

-

35,317

Net liabilities

(46,102

)

(18,733

)

Capital and reserves

Called up share capital

9

1,000

1,000

Retained earnings

(47,102

)

(19,733

)

Shareholders' funds

(46,102

)

(18,733

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 Statement of Income and Retained Earnings has not been delivered.

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

A Kohli - Director

1.	Statutory information

G & A Estates 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

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.

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 NIL (2024 - NIL).

4.	Tangible fixed assets

Fixtures

and

fittings

£

Cost

At 1st April 2024

and 31st March 2025

3,390

Depreciation

At 1st April 2024

2,384

Charge for year

201

At 31st March 2025

2,585

Net book value

At 31st March 2025

805

At 31st March 2024

1,006

5.	Investment property

Total

£

Fair value

At 1st April 2024

285,043

Disposals

(111,750

)

At 31st March 2025

173,293

Net book value

At 31st March 2025

173,293

At 31st March 2024

285,043

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

700

6,412

Other debtors

-

1,023

700

7,435

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

(115

)

4,469

Taxation and social security

-

38

Other creditors

221,959

273,526

221,844

278,033

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Other creditors

-

35,317

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000