REGISTERED NUMBER: 07895979 (England and Wales)

GDW Properties Limited

Unaudited Financial Statements

for the Year Ended

31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G R F Gilbert FCA

REGISTERED OFFICE:

Unit 12

Shottery Brook Office Park

Timothy's Bridge Road

Stratford upon Avon

Warwickshire

CV37 9NR

REGISTERED NUMBER:

07895979 (England and Wales)

ACCOUNTANTS:

Moffat Gilbert

Unit 12

Shottery Brook Office Park

Timothy's Bridge Road

Stratford upon Avon

Warwickshire

CV37 9NR

FIXED ASSETS

Tangible assets

4

-

-

Investment property

5

470,000

470,000

470,000

470,000

CURRENT ASSETS

Debtors

6

517

484

Cash in hand

2,519

2,424

3,036

2,908

CREDITORS

Amounts falling due within one year

7

21,986

18,667

NET CURRENT LIABILITIES

(18,950

)

(15,759

)

TOTAL ASSETS LESS CURRENT LIABILITIES

451,050

454,241

CREDITORS

Amounts falling due after more than one year

8

(258,162

)

(278,347

)

PROVISIONS FOR LIABILITIES

(14,309

)

(14,309

)

NET ASSETS

178,579

161,585

CAPITAL AND RESERVES

Called up share capital

9

97

97

Fair value reserve

10

86,976

86,976

Retained earnings

10

91,506

74,512

SHAREHOLDERS' FUNDS

178,579

161,585

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 May 2026 and were signed by:

G R F Gilbert FCA - Director

1.	STATUTORY INFORMATION

GDW Properties Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents the gross rentals receivable before related expenses.

Tangible fixed assets

Depreciation is charged on fixtures and fittings based on the assumption they have a 4 year life and that they will have no significant value after the duration of this period.

Investment property

The freehold properties have been acquired wholly as assets to be leased out. They are capitalised at cost inclusive of all refurbishment costs attributable. As they fulfil the definition of investment properties, no depreciation is charged on this category of fixed asset and the properties are appraised each year to include them at market value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

4,588

DEPRECIATION

At 1 April 2025

and 31 March 2026

4,588

NET BOOK VALUE

At 31 March 2026

-

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

470,000

NET BOOK VALUE

At 31 March 2026

470,000

At 31 March 2025

470,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2015

19,370

Valuation in 2016

11,915

Valuation in 2017

13,000

Valuation in 2018

3,000

Valuation in 2021

19,000

Valuation in 2025

35,000

Cost

368,715

470,000

The property valuation included in the accounts was based on the review by the director of similar properties being marketed in the local area.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Prepayments

517

484

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Tax

3,986

2,667

Other creditors

18,000

16,000

21,986

18,667

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

258,162

278,347

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

1

Ordinary

£1

1

1

96

Ordinary A

£1

96

96

97

97

10.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 April 2025

74,512

86,976

161,488

Profit for the year

16,994

16,994

At 31 March 2026

91,506

86,976

178,482

11.	RELATED PARTY DISCLOSURES

Monies to finance the company's activities came from the director and his family. As these sums are paid back out of profits made, these sums reduce the level of support. Previous advances were partly repaid during the year. At 31 March 2026, the monies owed by the company stood at £276,162 (2025 £294,347). It is forecast that approximately £18,000 (2025 £16,000) should be available during 2026-27 to repay part of these sums and this element is shown as being due within one year.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is G R F Gilbert FCA.