REGISTERED NUMBER: 00800070 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

G MONEY & SONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S C Lalor

Mr J D Lalor

SECRETARY:

Mrs S C Lalor

REGISTERED OFFICE:

Larch House

Parklands Business Park

Denmead

Hampshire

PO7 6XP

REGISTERED NUMBER:

00800070 (England and Wales)

ACCOUNTANTS:

Gibson Whitter

Chartered Accountants

and Chartered Tax Advisers

Larch House

Parklands Business Park

Denmead

Hampshire

PO7 6XP

FIXED ASSETS

Tangible assets

4

9,825,915

4,268,245

Investments

5

102

102

Investment property

6

1,318,000

1,318,000

11,144,017

5,586,347

CURRENT ASSETS

Stocks

92,786

99,399

Debtors

7

511,805

99,258

Cash at bank

525,971

703,896

1,130,562

902,553

CREDITORS

Amounts falling due within one year

8

34,450

44,242

NET CURRENT ASSETS

1,096,112

858,311

TOTAL ASSETS LESS CURRENT LIABILITIES

12,240,129

6,444,658

CAPITAL AND RESERVES

Called up share capital

9

5,501,108

1,108

Revaluation reserve

10

1,197,407

1,202,388

Capital redemption reserve

10

742

742

Retained earnings

10

5,540,872

5,240,420

SHAREHOLDERS' FUNDS

12,240,129

6,444,658

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 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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by:

Mr J D Lalor - Director

1.	STATUTORY INFORMATION

G Money & Sons 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 as modified by the revaluation of certain assets.

Turnover

Turnover is the amount derived from ordinary activities and stated after taxes and net of Value Added Tax. The harvest is weighed and graded on delivery, at which point its value can be determined. This is the point turnover is recognised.

Tangible fixed assets

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

Land and buildings

-

2% on cost

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 15% on reducing balance

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.

Investment property is carried at fair value determined annually by the directors using information available to them unless an external valuation has been provided during the financial period. No depreciation is provided. Changes in fair value are recognised in profit or loss.

Investments

Investments in unlisted company shares, which have been classified as fixed asset investments as the company intends to hold them on a continuing basis, are remeasured to market value at each balance sheet date where a reliable market valuation can be obtained. Where a reliable market value cannot be established investments in unlisted company shares are measured at cost less accumulated impairment. Gains and losses on remeasurement are recognised in profit or loss for the period.

Stocks

Stocks are valued at the lower of cost and net realisable value. Cost is determined on an average cost basis by volume. Net realisable value is the estimated proceeds from the sale of stock on an open market basis.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 April 2024

4,380,054

170,693

4,550,747

Additions

5,687,916

8,043

5,695,959

Disposals

(108,586

)

(3,680

)

(112,266

)

At 31 March 2025

9,959,384

175,056

10,134,440

DEPRECIATION

At 1 April 2024

187,336

95,166

282,502

Charge for year

15,482

13,697

29,179

Eliminated on disposal

-

(3,156

)

(3,156

)

At 31 March 2025

202,818

105,707

308,525

NET BOOK VALUE

At 31 March 2025

9,756,566

69,349

9,825,915

At 31 March 2024

4,192,718

75,527

4,268,245

Included in cost or valuation of land and buildings is freehold land of £ 9,158,934 (2024 - £ 3,740,699 ) which is not depreciated.

Cost or valuation at 31 March 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 1999

4,851

-

4,851

Valuation in 2008

148,288

-

148,288

Valuation in 2010

660,470

-

660,470

Valuation in 2011

(291,675

)

-

(291,675

)

Cost

9,437,450

175,056

9,612,506

9,959,384

175,056

10,134,440

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

31.3.25

31.3.24

£

£

Cost

9,437,450

3,858,120

Aggregate depreciation

103,264

99,114

Value of land in freehold land and buildings

8,886,096

3,467,862

Freehold land and buildings were valued on an open market basis on 31 March 2011 by Jackson-Stops & Staff .

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.3.25

31.3.24

£

£

Chichester Grain Store

1

1

Chichester Group Consultancy

101

101

102

102

The directors have included fixed asset investments at cost as there is no open market for these investments. The directors considers that there was no permanent diminution in value during the year ended 31 March 2025.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

1,318,000

NET BOOK VALUE

At 31 March 2025

1,318,000

At 31 March 2024

1,318,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2009

573,066

Valuation in 2010

(131,828

)

Valuation in 2012

(124,000

)

Valuation in 2014

83,000

Valuation in 2016

98,000

Valuation in 2019

21,000

Cost

798,762

1,318,000

If investment properties had not been revalued they would have been included at the following historical cost:

31.3.25

31.3.24

£

£

Cost

798,762

798,762

Investment properties were valued on an open market basis on 31 March 2025 by the directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

134,941

94,615

Other debtors

376,864

4,643

511,805

99,258

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

20,006

29,524

Taxation and social security

3,588

3,185

Other creditors

10,856

11,533

34,450

44,242

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1,108

Ordinary

£1

1,108

1,108

5,500,000

Preference Shares

£1

5,500,000

-

5,501,108

1,108

5,500,000 Preference Shares shares of £1 each were allotted and fully paid for cash at par during the year.

10.

RESERVES

Capital

Retained

Revaluation

redemption

earnings

reserve

reserve

Totals

£

£

£

£

At 1 April 2024

5,240,420

1,202,388

742

6,443,550

Profit for the year

295,471

-

-

295,471

Excess depreciation on revalued assets

4,981

(4,981

)

-

-

At 31 March 2025

5,540,872

1,197,407

742

6,739,021

11.	RELATED PARTY DISCLOSURES

Aggregate amounts owed to the directors £3,339 (31.3.24: £1,339).

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party until 31 March 2025 was Mrs S C Lalor.

The ultimate controlling party since 31 March 2025 is Mr J D Lalor.