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Company Registration No. 11393208 (England and Wales)
GSA Hall Ltd Unaudited accounts for the year ended 31 May 2025
GSA Hall Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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GSA Hall Ltd Company Information for the year ended 31 May 2025
Directors
R Hall A Hall G Hall S Hall
Company Number
11393208 (England and Wales)
Registered Office
30 WINDERMERE DRIVE ALWOODLEY LEEDS WEST YORKSHIRE LS17 7UZ ENGLAND
Accountants
RAE Business Services (Yorkshire) Limited First Floor 85 Great Portland Street London W1W 7LT
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GSA Hall Ltd Accountants' report
Accountants' report to the board of directors of GSA Hall Ltd on the preparation of the unaudited statutory accounts for the year ended 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of GSA Hall Ltd for the year ended 31 May 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of GSA Hall Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of GSA Hall Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GSA Hall Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that GSA Hall Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of GSA Hall Ltd. You consider that GSA Hall Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of GSA Hall Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
RAE Business Services (Yorkshire) Limited First Floor 85 Great Portland Street London W1W 7LT 10 February 2026
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GSA Hall Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
5,489
10,816
Investment property
5
3,223,160
3,226,241
Investments
6
19,012
19,012
3,247,661
3,256,069
Current assets
Cash at bank and in hand
25,497
62,439
Creditors: amounts falling due within one year
7
(275,934)
(633,256)
Net current liabilities
(250,437)
(570,817)
Total assets less current liabilities
2,997,224
2,685,252
Creditors: amounts falling due after more than one year
8
(1,509,693)
(1,511,027)
Provisions for liabilities
Deferred tax
9
(163,354)
(164,124)
Net assets
1,324,177
1,010,101
Capital and reserves
Called up share capital
100
100
Revaluation reserve
490,059
492,370
Profit and loss account
834,018
517,631
Shareholders' funds
1,324,177
1,010,101
For the year ending 31 May 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 13 February 2026 and were signed on its behalf by
R Hall Director Company Registration No. 11393208
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GSA Hall Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
GSA Hall Ltd is a private company, limited by shares, registered in England and Wales, registration number 11393208. The registered office is 30 WINDERMERE DRIVE, ALWOODLEY, LEEDS, WEST YORKSHIRE, LS17 7UZ, ENGLAND.
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.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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:
Fixtures & fittings
33% on cost
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GSA Hall Ltd Notes to the Accounts for the year ended 31 May 2025
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 June 2024
18,943
At 31 May 2025
18,943
Depreciation
At 1 June 2024
8,127
Charge for the year
5,327
At 31 May 2025
13,454
Net book value
At 31 May 2025
5,489
At 31 May 2024
10,816
5
Investment property
2025
£
Fair value at 1 June 2024
3,226,241
Net loss from fair value adjustments
(3,081)
At 31 May 2025
3,223,160
6
Investments
Subsidiary undertakings
Other investments
Total
£
£
£
Valuation at 1 June 2024
5,012
14,000
19,012
Valuation at 31 May 2025
5,012
14,000
19,012
7
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
11,524
33,160
Loans from directors
264,410
600,096
275,934
633,256
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
1,259,681
1,261,015
Amounts owed to group undertakings and other participating interests
12
12
Other creditors
250,000
250,000
1,509,693
1,511,027
Aggregate of amounts that fall due for payment after five years
1,258,331
1,258,331
Included in long term creditors are bank loans secured on investment properties. Personal guarantees have been provided.
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GSA Hall Ltd Notes to the Accounts for the year ended 31 May 2025
9
Deferred taxation
2025
2024
£
£
Revaluation of investment property
163,354
164,124
2025
2024
£
£
Provision at start of year
164,124
162,792
(Credited)/charged to the profit and loss account
(770)
1,332
Provision at end of year
163,354
164,124
10
Transactions with related parties
Included in long term creditors, are related company loans of £250,012 (2024 - £250,012). The loans are interest-free.
11
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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