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Company registration number: 01160444
G.C.S. Johnson (Skeeby) Limited
Unaudited filleted financial statements
30 April 2025
G.C.S. Johnson (Skeeby) Limited
Contents
Balance sheet
Notes to the financial statements
G.C.S. Johnson (Skeeby) Limited
Balance sheet
30 April 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 4,356,372 |  |  |  | 4,368,032 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 4,356,372 |  |  |  | 4,368,032
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 100,000 |  |  |  | 100,000 |  |
Debtors |  | 6 | 407,708 |  |  |  | 265,822 |  |
Cash at bank and in hand |  |  | 2,443 |  |  |  | 2,470 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 510,151 |  |  |  | 368,292 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 2,418,501) |  |  |  | ( 2,619,488) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 1,908,350) |  |  |  | ( 2,251,196)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 2,448,022 |  |  |  | 2,116,836
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 8 |  |  | ( 502,236) |  |  |  | ( 372,907)
Provisions for liabilities |  | 9 |  |  | ( 254,444) |  |  |  | ( 199,465)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 1,691,342 |  |  |  | 1,544,464
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  | 11 |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  |  | 1,691,340 |  |  |  | 1,544,462
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 1,691,342 |  |  |  | 1,544,464
|  |  |  |  | _______ |  |  |  | _______

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.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 15 January 2026 , and are signed on behalf of the board by:
Miss A M Johnson
Director
Company registration number: 01160444
G.C.S. Johnson (Skeeby) Limited
Notes to the financial statements
Year ended 30 April 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Barton Quarry, Barton, Richmond, DL10 6NF.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Freehold property | - | Straight line over 25 years |
| Fittings fixtures and equipment | - | 10 % | straight line
| Motor vehicles | - | 20 % | straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the Balance sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
Leased assets
Assets held by the company under leases which transfer substantially all of the risks and rewards of ownership are classified as finance leases. Upon initial recognition the assets held under finance leases are regonised at their fair value or the present value of the minimum lease payments whichever is lower. Subsequently, the asset is recorded in accordance with the accounting policy applicable to that asset.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 10 (2024: 11 ).
5. Tangible assets

|  | Office building | Workshop | Fixtures, fittings and equipment | Total |  |  |
|  | £ | £ | £ | £ |  |  |
| Cost |  |  |  |  |  |  |
| At 1 May 2024 | 402,015 | 786,335 | 6,002,972 | 7,191,322 |  |  |
| Additions | - | 275 | 407,648 | 407,923 |  |  |
| Disposals | - | - | ( 239,700) | ( 239,700) |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30 April 2025 | 402,015 | 786,610 | 6,170,920 | 7,359,545 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 May 2024 | 12,053 | - | 2,811,237 | 2,823,290 |  |  |
| Charge for the year | 4,020 | 15,732 | 377,107 | 396,859 |  |  |
| Disposals | - | - | ( 216,976) | ( 216,976) |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30 April 2025 | 16,073 | 15,732 | 2,971,368 | 3,003,173 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 April 2025 | 385,942 | 770,878 | 3,199,552 | 4,356,372 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30 April 2024 | 389,962 | 786,335 | 3,191,735 | 4,368,032 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 9,153 | 3,530
| Other debtors |  | 398,555 | 262,292
|  |  | _______ | _______
|  |  | 407,708 | 265,822
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 212,113 | 228,476
| Trade creditors |  | 207,320 | 187,552
| Social security and other taxes |  | 147,437 | 177,123
| Other creditors |  | 1,851,631 | 2,026,337
|  |  | _______ | _______
|  |  | 2,418,501 | 2,619,488
|  |  | _______ | _______

Included in other creditors is an amount due to G.C.S Johnson Limited of £13,288 (2024: £121,788). Included in other creditors is an amount of £300,878 (2024: £272,854) relating to hire purchase and finance leasing agreements entered into by the company which are due to be repaid within one year. The repayments on these agreements fall due in equal instalments throughout the next financial year and beyond. The company has not experienced any issues with regards to meeting its hire purchase and finance Leasing liabilities in the past and the Directors are of the opinion that the company will continue to do so for the forseeable future.
8. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Other creditors |  | 502,236 | 372,907
|  |  | _______ | _______

The other creditors above consist of amounts due over 1 year for hire purchase and finance leases.
9. Provisions

|  | Deferred tax (note 10) | Total |  |  |
|  | £ | £ |  |  |
| At 1 May 2024 | 199,465 | 199,465 |  |  |
| Additions | 54,979 | 54,979 |  |  |
|  | _______ | _______ |  |  |
| At 30 April 2025 | 254,444 | 254,444 |  |  |
|  | _______ | _______ |  |  |

10. Deferred tax
The deferred tax included in the Balance sheet is as follows:

|  |  | 2025 | 2024
|  |  | £ | £
| Included in provisions (note 9) |  | 254,444 | 199,465
|  |  | _______ | _______

The deferred tax account consists of the tax effect of timing differences in respect of:

|  |  | 2025 | 2024
|  |  | £ | £
| Accelerated capital allowances |  | 497,702 | 487,257
| Unused tax losses |  | ( 243,258) | ( 287,792)
|  |  | _______ | _______
|  |  | 254,444 | 199,465
|  |  | _______ | _______

11. Called up share capital
Issued, called up and fully paid

|  |  | 2025 |  |  |  | 2024 |  |
|  |  | No |  | £ |  | No |  | £
| Ordinary shares shares of £ 1.00 each |  | 2 |  | 2 |  | 2 |  | 2
|  |  | _______ |  | _______ |  | _______ |  | _______

12. Directors advances, credits and guarantees
There were no directors advances, credits or guarantees in the year.
13. Related party transactions
All related party transactions are completed under normal market conditions.