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Registered Number: 02729814
England and Wales
Filleted Accounts
for the year ended 31 July 2025
for
GBR TRADE AND TECHNOLOGY LIMITED

Registered Number: 02729814 GBR Trade and Technology Limited Balance Sheet As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 467 |  | 623
|  | 467 |  | 623
Current assets |  |  |
Stocks | 4 | 352,982 |  | 2,182,082
Debtors | 5 | 1,050,446 |  | 605,382
Cash at bank and in hand |  | 1,411,665 |  | 1,121,385
|  | 2,815,093 |  | 3,908,849
Creditors: amount falling due within one year | 6 | (151,552) |  | (1,423,050)
Net current assets |  | 2,663,541 |  | 2,485,799
Total assets less current liabilities |  | 2,664,008 |  | 2,486,422
Net assets |  | 2,664,008 |  | 2,486,422
Capital and reserves |  |  |
Called up share capital | 7 | 2 |  | 2
Profit and loss account |  | 2,664,006 |  | 2,486,420
Shareholders' funds |  | 2,664,008 |  | 2,486,422
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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 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. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 28 March 2026 and were signed by:
------------------------------- Mr DM Gvirtzman Director
1

GBR Trade and Technology Limited Notes to the Financial Statements For the year ended 31 July 2025
General Information GBR Trade and Technology Limited is a private company, limited by shares and registered in England and Wales with company registration number 02729814 and registered office address at 39A Frognal, London, NW3 6YD. The financial statements are prepared in Sterling Pounds which is the functional currency of the company.
1. | Accounting policies Significant accounting policies The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) and the Companies Act 2006. Turnover Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the profit and loss account. Taxation A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Taxable profit differs from net profit as reported in profit and loss account 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. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred taxation Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted. Deferred tax is charged or credited in the profit and loss account. Deferred tax assets and liabilities are offset when the company has a legally enforceable relate to taxes levied by the same tax authority. Tangible fixed assets Tangible fixed assets are measured at cost less accumulative depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Plant and machinery - 25% reducing balance basis Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. Debtors Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. Creditors Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 01 August 2024 | 6,496 |  | 6,496
Additions | - |  | -
Disposals | - |  | -
At 31 July 2025 | 6,496 |  | 6,496
Depreciation
At 01 August 2024 | 5,873 |  | 5,873
Charge for year | 156 |  | 156
On disposals | - |  | -
At 31 July 2025 | 6,029 |  | 6,029
Net book values
Closing balance as at 31 July 2025 | 467 |  | 467
Opening balance as at 01 August 2024 | 623 |  | 623
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 352,982 |  | 2,182,082
| 352,982 |  | 2,182,082
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 1,040,202 |  | 51
Other Debtors and Prepayments | 10,244 |  | 605,331
| 1,050,446 |  | 605,382
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 301 |  | 1,369,387
Corporation Tax | 145,552 |  | 48,567
Other Creditors and Accruals | 5,699 |  | 5,096
| 151,552 |  | 1,423,050
The loan from director is free of interest, unsecured and with no fixed repayment date.
7. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Ordinary shares of £1.00 each | 2 |  | 2
| 2 |  | 2
2