Company registration number 13228150 (England and Wales)
GDWN Investments Limited
Unaudited Financial Statements
For the year ended 30 September 2025
GDWN Investments Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 8
GDWN Investments Limited
Statement of financial position
As at 30 September 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
35,096
35,096
Tangible assets
4
32,857
43,809
Investments
5
1,754,335
937,376
1,822,288
1,016,281
Current assets
Debtors
6
925,552
1,239,117
Cash at bank and in hand
18,429
2,373
943,981
1,241,490
Creditors: amounts falling due within one year
7
(1,013,583)
(1,311,029)
Net current liabilities
(69,602)
(69,539)
Total assets less current liabilities
1,752,686
946,742
Creditors: amounts falling due after more than one year
8
(30,196)
(36,093)
Provisions for liabilities
(354,925)
(153,400)
Net assets
1,367,565
757,249
Capital and reserves
Called up share capital
102
102
Profit and loss reserves
1,367,463
757,147
Total equity
1,367,565
757,249
GDWN Investments Limited
Statement of financial position (continued)
As at 30 September 2025
30 September 2025
- 2 -

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 27 February 2026 and are signed on its behalf by:
Mr B R E Goodwin
Director
Company registration number 13228150 (England and Wales)
GDWN Investments Limited
Notes to the financial statements
For the year ended 30 September 2025
- 3 -
1
Accounting policies
Company information

GDWN Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Glades, Festival Way, Festival Park, Stoke-on-Trent, Staffordshire, ST1 5SQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Patents & licences
Not amortised
1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments

Investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in profit or loss. Transaction costs are expensed to profit or loss as incurred.

GDWN Investments Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash at bank.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors, amounts due from related parties and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and hire purchase contracts, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

GDWN Investments Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
- 5 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity.

1.10
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
GDWN Investments Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
- 6 -
3
Intangible fixed assets
Patents & licences
£
Cost
At 1 October 2024 and 30 September 2025
35,096
Amortisation and impairment
At 1 October 2024 and 30 September 2025
-
0
Carrying amount
At 30 September 2025
35,096
At 30 September 2024
35,096
4
Tangible fixed assets
Motor vehicles
£
Cost
At 1 October 2024 and 30 September 2025
87,000
Depreciation and impairment
At 1 October 2024
43,191
Depreciation charged in the year
10,952
At 30 September 2025
54,143
Carrying amount
At 30 September 2025
32,857
At 30 September 2024
43,809
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
50
50
Other investments other than loans
1,754,285
937,326
1,754,335
937,376
Fixed asset investments revalued

Listed investments are measured at fair value based on the stock market price at the year end date.

GDWN Investments Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
5
Fixed asset investments
(Continued)
- 7 -
Movements in fixed asset investments
Shares in subsidiaries
Other investments
Total
£
£
£
Cost or valuation
At 1 October 2024
50
937,326
937,376
Valuation changes
-
816,959
816,959
At 30 September 2025
50
1,754,285
1,754,335
Carrying amount
At 30 September 2025
50
1,754,285
1,754,335
At 30 September 2024
50
937,326
937,376
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
925,552
1,239,117
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
744
-
0
Taxation and social security
-
0
61,519
Other creditors
1,012,839
1,249,510
1,013,583
1,311,029
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
30,196
36,093
9
Security

Amounts due under finance leases and hire purchase contracts are secured against the assets which they relate to £36,093 (2024: £41,509)

GDWN Investments Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
- 8 -
10
Reserves

Retained earnings comprises of accumulated profits less any losses and distributions which have been retained within the company. Included within retained earnings at 30 September 2025 are non-distributable reserves of £1,741,768 (2024 - £427,435).

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