Registration number: 11640404

GBV Developments Ltd

Contents

Company Information	1
Directors' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 8

GBV Developments Ltd

Company Information





 

Directors

Mr Jess Booth Mrs Yvonne Booth Mr Anthony Graham Booth Miss Jodie Booth

Registered office

Wood End Farm Wood Lane Overton Wakefield WF4 4RQ

Accountants

D & A Hill S11 12 Brooke's Mill Armitage Bridge Huddersfield HD4 7NR

GBV Developments Ltd

Directors' Report
for the Year Ended 31 October 2025

The directors present their report and the financial statements for the year ended 31 October 2025.

Directors of the company

The directors who held office during the year were as follows:

Mr Jess Booth

Mrs Yvonne Booth

Mr Anthony Graham Booth

Miss Jodie Booth

Principal activity

The principal activity of the company is the running of a public house.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 22 April 2026 and signed on its behalf by:
 

......................................... Mr Anthony Graham Booth Director

GBV Developments Ltd

(Registration number: 11640404 )
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	926	1,090
Current assets
Stocks		5,600	5,500
Debtors	5	21,555	-
Cash at bank and in hand		5,035	19,714
		32,190	25,214
Creditors: Amounts falling due within one year	6	(50,541)	(35,369)
Net current liabilities		(18,351)	(10,155)
Net liabilities		(17,425)	(9,065)
Capital and reserves
Called up share capital	7	10	10
Retained earnings		(17,435)	(9,075)
Shareholders' deficit		(17,425)	(9,065)

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 April 2026 and signed on its behalf by:
 

GBV Developments Ltd

(Registration number: 11640404 )
Balance Sheet as at 31 October 2025

......................................... Mr Anthony Graham Booth Director

GBV Developments Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Wood End Farm
Wood Lane
Overton
Wakefield
WF4 4RQ

These financial statements were authorised for issue by the Board on 22 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

GBV Developments Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance

Stocks

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

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

GBV Developments Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

4	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 November 2024	3,120	3,120
Additions	144	144
At 31 October 2025	3,264	3,264
Depreciation
At 1 November 2024	2,030	2,030
Charge for the year	308	308
At 31 October 2025	2,338	2,338
Carrying amount
At 31 October 2025	926	926
At 31 October 2024	1,090	1,090

5

Debtors

Current	2025 £	2024 £
Other debtors	21,555	-
	21,555	-

GBV Developments Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	1,590	-
Accruals and deferred income	4,341	10,600
Other creditors	44,610	24,769
	50,541	35,369