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Registered number: 13523677
Gg-277-190 Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Accufy Accounting
Gg-277-190 Limited
Contents
Contents

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

Page 1
Gg-277-190 Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 13523677

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 633 |  | 738
Investment Properties | 5 |  | 723,069 |  | 427,500
|  |  | 723,702 |  | 428,238
CURRENT ASSETS
Debtors | 6 | 4,350 |  | 13,868 |
Cash at bank and in hand |  | 1,230 |  | 84,472 |
|  | 5,580 |  | 98,340 |
Creditors: Amounts Falling Due Within One Year | 7 | (252,117 ) |  | (239,878 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (246,537 ) |  | (141,538 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 477,165 |  | 286,700
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (501,541 ) |  | (304,149 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 10 |  | (1,500 ) |  | -
NET LIABILITIES |  |  | (25,876 ) |  | (17,449 )
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | (25,976 ) |  | (17,549 )
SHAREHOLDERS' FUNDS |  |  | (25,876) |  | (17,449)

Page 1
Page 2
Gg-277-190 Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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.
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 Michael Allan Director
07/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Gg-277-190 Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Gg-277-190 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13523677 . The registered office is 103 Wildmoor Lane, Catshill, Bromsgrove, B61 0PQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents amounts receivable for rents and services net of VAT and trade discounts.
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:

Computer Equipment | Straight Line

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Gg-277-190 Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 820
Additions | 759
Disposals | (820 )
As at 31 December 2025 | 759
Depreciation
As at 1 January 2025 | 82
Provided during the period | 167
Disposals | (123 )
As at 31 December 2025 | 126
Net Book Value
As at 31 December 2025 | 633
As at 1 January 2025 | 738

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 | 427,500
Additions | 289,569
Revaluations | 6,000
As at 31 December 2025 | 723,069

Investment properties comprise of an amount of £723,069 (2024: £427,500) for which a first charge over the underlying assets has been given to the lenders. The fair value of the investment properties have been arrived at on the basis of a valuation carried out by the director at period end.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 4,350 |  | 13,868

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,810 |  | -
Other creditors | 5,014 |  | 2,150
Accruals and deferred income | - |  | 204
Directors' loan accounts | 245,293 |  | 237,524
| 252,117 |  | 239,878

Page 4
Page 5
Gg-277-190 Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 501,541 |  | 304,149

Bank Loans includes £501,541 (2024: £304,149) secured by way of a fixed first charge over the underlying assets.
Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 501,541 |  | 304,149

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 501,541 |  | 304,149

10. Deferred Taxation
Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date. A deferred tax liability has arisen in the current year in respect of unrealised gains recognised on the revaluation of investment properties. These gains are not taxable until the properties are disposed of and therefore give rise to a timing difference between the accounting carrying value and the tax base of the properties. The deferred tax liability has been calculated using the substantively enacted corporation tax rate expected to apply at the time the timing differences reverse. No deferred tax was recognised in the prior year as no such timing differences existed at that date.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 1,500 |  | -

11. Share Capital

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

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