REGISTERED NUMBER: 05348765 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

G A DEAN LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G A Dean

SECRETARY:

G A Dean

REGISTERED OFFICE:

Pilford Farm

Colehill

Wimborne

Dorset

BH21 7BD

REGISTERED NUMBER:

05348765 (England and Wales)

ACCOUNTANTS:

Evans & Co

Manchester House

High Street

Stalbridge

Sturminster Newton

Dorset

DT10 2LL

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

1,516,982

1,457,295

1,516,982

1,457,295

CURRENT ASSETS

Stocks

78,573

54,990

Debtors

5,020

9,886

Cash at bank

4,130

47,286

87,723

112,162

CREDITORS

Amounts falling due within one year

374,473

328,003

NET CURRENT LIABILITIES

(286,750

)

(215,841

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,230,232

1,241,454

CREDITORS

Amounts falling due after more than one year

7

449,028

457,575

NET ASSETS

781,204

783,879

CAPITAL AND RESERVES

Called up share capital

750,032

750,032

Share premium

702,792

702,792

Retained earnings

(671,620

)

(668,945

)

SHAREHOLDERS' FUNDS

781,204

783,879

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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 17 December 2025 and were signed by:

G A Dean - Director

1.	STATUTORY INFORMATION

G A Dean 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.	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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Basic payment scheme (BPS) entitlements are initially recognised at cost. Cost for originally granted BPS entitlements is the fair value on transition to FRS 102 and has been recognised through a debit to intangible assets and a credit to deferred income. Both purchased and granted entitlements are subsequently measured at cost less accumulated amortisation and impairment losses. For granted BPS, deferred income is released to the profit and loss at the same rate at which the intangible asset is amortised.

The amortisation method and rate is as follows:

8 years straight line

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

in accordance with the property

Plant and machinery

-

at variable rates on reducing balance

Motor vehicles

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

21,690

AMORTISATION

At 1 April 2024

and 31 March 2025

21,690

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

6.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

2,030,720

Additions

115,647

Disposals

(17,095

)

At 31 March 2025

2,129,272

DEPRECIATION

At 1 April 2024

573,425

Charge for year

38,865

At 31 March 2025

612,290

NET BOOK VALUE

At 31 March 2025

1,516,982

At 31 March 2024

1,457,295

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 April 2024

44,300

Additions

58,095

Disposals

(17,095

)

At 31 March 2025

85,300

DEPRECIATION

At 1 April 2024

17,209

Charge for year

10,213

At 31 March 2025

27,422

NET BOOK VALUE

At 31 March 2025

57,878

At 31 March 2024

27,091

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable by instalments

Bank loans more 5 yr by instal

276,747

303,904

Bounceback Loan

-

9,447

276,747

313,351

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

17,849

19,219

Bank loans

427,805

447,877

Hire purchase contracts

79,194

46,209

524,848

513,305

Bank loans and overdraft are secured by way of formal charges over land and property owned by the company.

Hire purchase liabilities are secured on the assets to which they relate.