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REGISTERED NUMBER: 05241777 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

G A IMPORTS LIMITED
G A IMPORTS LIMITED (REGISTERED NUMBER: 05241777)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


G A IMPORTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTORS: G A Atherton
Mrs D M Atherton





REGISTERED OFFICE: Unit 6, First Avenue
Bluebridge Industrial Estate
Halstead
Essex
CO9 2EX





REGISTERED NUMBER: 05241777 (England and Wales)





ACCOUNTANTS: Seago and Stopps
Chartered Certified Accountants
61 Station Road
Sudbury
Suffolk
CO10 2SP
Page 1
G A IMPORTS LIMITED (REGISTERED NUMBER: 05241777)

BALANCE SHEET
30 SEPTEMBER 2025

30.9.24 30.9.25
£    £    Notes £    £   
FIXED ASSETS
- Intangible assets 4 -
2,740 Tangible assets 5 1,842
2,740 1,842

CURRENT ASSETS
543,362 Stocks 510,266
491,305 Debtors 6 472,367
61,117 Cash at bank 111,229
1,095,784 1,093,862
CREDITORS
773,946 Amounts falling due within one year 7 767,653
321,838 NET CURRENT ASSETS 326,209
324,578 TOTAL ASSETS LESS CURRENT
LIABILITIES
328,051

CREDITORS
16,500 Amounts falling due after more than one
year
8
-
308,078 NET ASSETS 328,051

CAPITAL AND RESERVES
2 Called up share capital 2
308,076 Retained earnings 328,049
308,078 SHAREHOLDERS' FUNDS 328,051

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 notes form part of these financial statements

Page 2 continued...
G A IMPORTS LIMITED (REGISTERED NUMBER: 05241777)

BALANCE SHEET - continued
30 SEPTEMBER 2025


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 Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by:





G A Atherton - Director


The notes form part of these financial statements

Page 3
G A IMPORTS LIMITED (REGISTERED NUMBER: 05241777)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. STATUTORY INFORMATION

G A Imports 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.

Turnover
Turnover represents the value of work completed during the year, by reference to invoiced sales and the movement between opening and closing work in progress and trade debtor balances.

Goodwill
Goodwill has been amortised in full.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery - 20% on cost
Motor vehicles - 20% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts.

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.

Page 4 continued...
G A IMPORTS LIMITED (REGISTERED NUMBER: 05241777)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2024
and 30 September 2025 15,000
AMORTISATION
At 1 October 2024
and 30 September 2025 15,000
NET BOOK VALUE
At 30 September 2025 -
At 30 September 2024 -

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
Totals machinery vehicles equipment
£    £    £    £   
COST
At 1 October 2024 52,204 35,298 13,700 3,206
Additions 2,750 - - 2,750
At 30 September 2025 54,954 35,298 13,700 5,956
DEPRECIATION
At 1 October 2024 49,464 35,298 10,960 3,206
Charge for year 3,648 - 2,740 908
At 30 September 2025 53,112 35,298 13,700 4,114
NET BOOK VALUE
At 30 September 2025 1,842 - - 1,842
At 30 September 2024 2,740 - 2,740 -

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£    £   
Trade debtors 353,831 407,440
Other debtors 118,536 83,865
472,367 491,305

Page 5 continued...
G A IMPORTS LIMITED (REGISTERED NUMBER: 05241777)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£    £   
Bank loans and overdrafts 148,524 318,034
Trade creditors 287,610 197,003
Taxation and social security 237,287 215,339
Other creditors 94,232 43,570
767,653 773,946

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.9.25 30.9.24
£    £   
Bank loans - 16,500

9. SECURED DEBTS

HSBC Bank PLC and HSBC Invoice Finance (UK) Limited hold fixed and floating charges over the undertaking and all assets of the company.

Page 6