Company registration number 00317118 (England and Wales)
G.Goodall (Derby) Limited
Unaudited Financial Statements
For the year ended 31 July 2025
G.Goodall (Derby) Limited
Contents
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 9
G.Goodall (Derby) Limited
Accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of G.Goodall (Derby) Limited for the year ended 31 July 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of G.Goodall (Derby) Limited for the year ended 31 July 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of G.Goodall (Derby) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of G.Goodall (Derby) Limited and state those matters that we have agreed to state to the b oard of d irectors of G.Goodall (Derby) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than G.Goodall (Derby) Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that G.Goodall (Derby) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of G.Goodall (Derby) Limited. You consider that G.Goodall (Derby) Limited 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 financial statements of G.Goodall (Derby) Limited. 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 f inancial statements.

DJH Derby Limited
Accountants
5 Prospect Place
Millennium Way
Pride Park
Derby
DE24 8HG
25 March 2026
G.Goodall (Derby) Limited
Balance sheet
As at 31 July 2025
31 July 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
250
334
Investment property
4
456,000
460,468
456,250
460,802
Current assets
Debtors
5
27,646
28,368
Cash at bank and in hand
249
2,021
27,895
30,389
Creditors: amounts falling due within one year
6
(7,176)
(6,128)
Net current assets
20,719
24,261
Total assets less current liabilities
476,969
485,063
Creditors: amounts falling due after more than one year
7
(129,532)
(129,532)
Provisions for liabilities
(95,974)
(98,424)
Net assets
251,463
257,107
Capital and reserves
Called up share capital
8
25,000
25,000
Fair value reserve
338,759
343,392
Profit and loss reserves
(112,296)
(111,285)
Total equity
251,463
257,107
G.Goodall (Derby) Limited
Balance sheet (continued)
As at 31 July 2025
31 July 2025
- 3 -

For the financial 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.

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 profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 25 March 2026 and are signed on its behalf by:
C G Stirling
Director
Company registration number 00317118 (England and Wales)
G.Goodall (Derby) Limited
Notes to the financial statements
For the year ended 31 July 2025
- 4 -
1
Accounting policies
Company information

G.Goodall (Derby) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 5 Prospect Place, Millennium Way, Pride Park, Derby, DE24 8HG.

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. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on despatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.4
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.

G.Goodall (Derby) Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
1
Accounting policies
(Continued)
- 5 -

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:

Furniture, fittings and equipment
25% 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.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
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 balance sheet 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 and cash 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, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

G.Goodall (Derby) Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
1
Accounting policies
(Continued)
- 6 -
1.7
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the 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. 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.

2
Employees

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

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Furniture, fittings and equipment
£
Cost
At 1 August 2024 and 31 July 2025
1,928
Depreciation and impairment
At 1 August 2024
1,594
Depreciation charged in the year
84
At 31 July 2025
1,678
Carrying amount
At 31 July 2025
250
At 31 July 2024
334
G.Goodall (Derby) Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
- 7 -
4
Investment property
2025
£
Fair value
At 1 August 2024
460,468
Revaluations
(4,468)
At 31 July 2025
456,000

The fair value of the investment property was reviewed by the directors at 31 July 2025. The fair

values have been determined by carrying out a review of the property market and investment yields in the area.

The investment property has a carrying amount at historical cost of £21,268 (2024 - £21,268).

There has been no valuation of investment property by an independent valuer.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
4,359
4,432
Other debtors
23,287
23,936
27,646
28,368
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,445
76
Taxation and social security
3
155
Other creditors
5,728
5,897
7,176
6,128
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
129,532
129,532
G.Goodall (Derby) Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
- 8 -
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
15,000
15,000
15,000
15,000
2025
2024
2025
2024
Preference share capital
Number
Number
£
£
Issued and fully paid
Preference shares of £1 each
10,000
10,000
10,000
10,000
Preference shares classified as equity
10,000
10,000
Total equity share capital
25,000
25,000
G.Goodall (Derby) Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
- 9 -
9
Directors' transactions

During the year the following movements took place in respect of loans made to directors:

Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Interest free loan repayable on demand
-
19,175
7,338
(7,272)
19,241
19,175
7,338
(7,272)
19,241
10
Events after the reporting date

After the balance sheet date the following dividends have been voted;

£30,000 on ordinary £1 shares.

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