Gandham Group Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10066454

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		21,016		22,476

			21,016		22,476
CURRENT ASSETS
Stocks	5	17,250		5,250
Debtors	6	3,256		-
Cash at bank and in hand		31,408		57,446

		51,914		62,696
Creditors: Amounts Falling Due Within One Year	7	(24,414 )		(22,406 )

NET CURRENT ASSETS (LIABILITIES)			27,500		40,290

TOTAL ASSETS LESS CURRENT LIABILITIES			48,516		62,766

Creditors: Amounts Falling Due After More Than One Year	8		(12,236 )		(23,652 )

NET ASSETS			36,280		39,114

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			36,180		39,014

SHAREHOLDERS' FUNDS			36,280		39,114

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Gandham Group Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr G S Gandham

Director

29/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Gandham Group 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

2.1. Basis of Preparation of 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.

2.2. Turnover

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

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	1% on cost
Plant & Machinery	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 8)

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Gandham Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	17,500	6,109	3,539	6,351	33,499

As at 31 March 2025	17,500	6,109	3,539	6,351	33,499

Depreciation
As at 1 April 2024	175	4,958	885	5,005	11,023
Provided during the period	173	288	663	336	1,460

As at 31 March 2025	348	5,246	1,548	5,341	12,483

Net Book Value
As at 31 March 2025	17,152	863	1,991	1,010	21,016

As at 1 April 2024	17,325	1,151	2,654	1,346	22,476

5. Stocks

	2025	2024
	£	£
Stock	17,250	5,250

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

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	3,256	-

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	9,390	131
Other creditors	6,307	4,543
Taxation and social security	8,717	17,732

	24,414	22,406

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Gandham Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	12,236	23,652

9. Deferred Taxation

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 inperiods 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.

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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