REGISTERED NUMBER: 00446759 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

G.A. CLARK (HARDWARE) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P W Skirrow

REGISTERED OFFICE:

Charter House

Stansfield Street

Nelson

Lancashire

BB9 9XY

REGISTERED NUMBER:

00446759 (England and Wales)

ACCOUNTANTS:

Ainsworths Limited

Chartered Accountants

Charter House

Stansfield Street

Nelson

Lancashire

BB9 9XY

FIXED ASSETS

Tangible assets

4

563

196

Investment property

5

31,562

31,562

32,125

31,758

CURRENT ASSETS

Cash at bank

12,998

6,878

CREDITORS

Amounts falling due within one year

6

7,842

7,291

NET CURRENT ASSETS/(LIABILITIES)

5,156

(413

)

TOTAL ASSETS LESS CURRENT LIABILITIES

37,281

31,345

PROVISIONS FOR LIABILITIES

107

74

NET ASSETS

37,174

31,271

CAPITAL AND RESERVES

Called up share capital

2,400

2,400

Capital redemption reserve

2,600

2,600

Retained earnings

32,174

26,271

SHAREHOLDERS' FUNDS

37,174

31,271

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 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 13th May 2026 and were signed by:

Mr P W Skirrow - Director

1.	STATUTORY INFORMATION

G.A. Clark (Hardware) 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st January 2025

3,399

Additions

699

At 31st December 2025

4,098

DEPRECIATION

At 1st January 2025

3,203

Charge for year

332

At 31st December 2025

3,535

NET BOOK VALUE

At 31st December 2025

563

At 31st December 2024

196

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st January 2025

and 31st December 2025

31,562

NET BOOK VALUE

At 31st December 2025

31,562

At 31st December 2024

31,562

Fair value at 31st December 2025 is represented by:

£

Valuation in 2025

31,562

If Investment property had not been revalued it would have been included at the following historical cost:

31.12.25

31.12.24

£

£

Cost

31,562

31,562

Investment property was valued on a fair value basis on 31st December 2025 by the director .

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Taxation and social security

6,222

5,979

Other creditors

1,620

1,312

7,842

7,291

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2025 and 31st December 2024:

31.12.25

31.12.24

£

£

Mr P W Skirrow

Balance outstanding at start of year

(2

)

(739

)

Amounts advanced

20,737

20,737

Amounts repaid

(21,000

)

(20,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(265

)

(2

)

Director's loans are unsecured, interest free and repayable on demand.