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Company registration number: 03737653
G.C.S. Johnson (Storage & Handling) Limited
Unaudited filleted financial statements
30 April 2025
G.C.S. Johnson (Storage & Handling) Limited
Contents
Balance sheet
Notes to the financial statements
G.C.S. Johnson (Storage & Handling) Limited
Balance sheet
30 April 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 5 | 10,604 |  |  |  | 9,094 |  |
Cash at bank and in hand |  |  | 2,431 |  |  |  | 538 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 13,035 |  |  |  | 9,632 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 6 | ( 25,474) |  |  |  | ( 12,380) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 12,439) |  |  |  | ( 2,748)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | ( 12,439) |  |  |  | ( 2,748)
|  |  |  |  | _______ |  |  |  | _______
Net liabilities |  |  |  |  | ( 12,439) |  |  |  | ( 2,748)
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  | 7 |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  |  | ( 12,441) |  |  |  | ( 2,750)
|  |  |  |  | _______ |  |  |  | _______
Shareholders deficit |  |  |  |  | ( 12,439) |  |  |  | ( 2,748)
|  |  |  |  | _______ |  |  |  | _______

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 21 January 2026 , and are signed on behalf of the board by:
Mrs C M Johnson
Director
Company registration number: 03737653
G.C.S. Johnson (Storage & Handling) 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, North Yorkshire, DL10 6NB.
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.
Going concern
The directors are of the opinion that the company will continue to trade for the forseeable future, due to the ongoing support of connected companies and the directors. Therefore the accounts are prepared on the going concern basis.
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.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
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.
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.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 2,304 | 794
| Other debtors |  | 8,300 | 8,300
|  |  | _______ | _______
|  |  | 10,604 | 9,094
|  |  | _______ | _______

Included within other debtors is a balance due from Barton Commercial Tyres Limited of £1,700 (2024: nil).
6. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 1,200 | 1,080
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 21,870 | 8,370
| Social security and other taxes |  | 358 | 984
| Other creditors |  | 2,046 | 1,946
|  |  | _______ | _______
|  |  | 25,474 | 12,380
|  |  | _______ | _______

Included within creditors is a balance due to G.C.S Johnson (Skeeby) Limited of £21,870 (2024: £8,370).
7. Called up share capital
Authorised share capital

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

Issued, called up and fully paid

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

8. Directors advances, credits and guarantees
There were no directors advances, credits or guarantees in the year.
9. Related party transactions
The directors and sole shareholders of G.C.S Johson (Storage & Handling) Limited are also directors of G.C.S Johnson (Skeeby) Limited and Barton Commercial Tyres Limited. Any related party transactions are conducted under normal commercial terms on an arms-length basis.