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Company Registration No. 08975084 (England and Wales)
GJ LOCKS LTD Unaudited accounts for the year ended 30 April 2025
GJ LOCKS LTD Unaudited accounts Contents
Page
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GJ LOCKS LTD Company Information for the year ended 30 April 2025
Directors
Geraint David Jones Tracey Nanette Jones
Company Number
08975084 (England and Wales)
Registered Office
22 CARN WEN BRIDGEND CF31 5BW
Accountants
Richlands Accountancy Ltd Richlands Maesteg Road Tondu Bridgend CF32 9BT
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GJ LOCKS LTD Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4,350 
4,675 
Tangible assets
55,152 
63,019 
59,502 
67,694 
Current assets
Inventories
3,000 
3,000 
Debtors
9,029 
11,027 
Cash at bank and in hand
27,804 
18,930 
39,833 
32,957 
Creditors: amounts falling due within one year
(51,188)
(47,091)
Net current liabilities
(11,355)
(14,134)
Total assets less current liabilities
48,147 
53,560 
Creditors: amounts falling due after more than one year
(27,789)
(32,630)
Net assets
20,358 
20,930 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
20,258 
20,830 
Shareholders' funds
20,358 
20,930 
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 January 2025 and were signed on its behalf by
Geraint David Jones Director Company Registration No. 08975084
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GJ LOCKS LTD Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
GJ LOCKS LTD is a private company, limited by shares, registered in England and Wales, registration number 08975084. The registered office is 22 CARN WEN, BRIDGEND, CF31 5BW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
Fixtures & fittings
20% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 May 2024
5,000 
At 30 April 2025
5,000 
Amortisation
At 1 May 2024
325 
Charge for the year
325 
At 30 April 2025
650 
Net book value
At 30 April 2025
4,350 
At 30 April 2024
4,675 
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GJ LOCKS LTD Notes to the Accounts for the year ended 30 April 2025
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2024
37,970 
46,035 
1,502 
85,507 
Additions
4,909 
- 
1,011 
5,920 
At 30 April 2025
42,879 
46,035 
2,513 
91,427 
Depreciation
At 1 May 2024
20,422 
1,534 
532 
22,488 
Charge for the year
4,491 
8,900 
396 
13,787 
At 30 April 2025
24,913 
10,434 
928 
36,275 
Net book value
At 30 April 2025
17,966 
35,601 
1,585 
55,152 
At 30 April 2024
17,548 
44,501 
970 
63,019 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,415 
10,168 
Accrued income and prepayments
614 
- 
Other debtors
- 
859 
9,029 
11,027 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
7,261 
5,997 
Obligations under finance leases and hire purchase contracts
4,759 
4,759 
Trade creditors
98 
- 
Taxes and social security
6,479 
- 
Loans from directors
30,391 
34,135 
Accruals
2,200 
2,200 
51,188 
47,091 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
27,789 
32,630 
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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