GSFJ LTD - Accounts

GSFJ LTD
Contents Page
For the year ended 31 December 2025

Statement of financial position	1
Notes to the financial statements	2

GSFJ LTD
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	10,000	-
		10,000	-
Current assets
Debtors		1,925,000	1,988,750
Cash at bank and in hand		5,569	21,914
		1,930,569	2,010,664
Creditors: amount falling due within one year		(8,503)	(34,477)
Net current assets		1,922,066	1,976,187

Total assets less current liabilities		1,932,066	1,976,187
Creditors: amount falling due after more than one year		(1,780,000)	(1,830,000)
Net assets		152,066	146,187

Capital and reserves
Profit and loss account		152,066	146,187
Shareholders' funds		152,066	146,187

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

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 16 May 2026 and were signed by:

-------------------------------
Gerard MCPARTLIN
Director

1

GSFJ LTD
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

GSFJ LTD is a private company, limited by shares, registered in , registration number 14579267, registration address .

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Investment properties	Total
	£	£
At 01 January 2025	-	-
Additions	10,000	10,000
Disposals	-	-
At 31 December 2025	10,000	10,000
Depreciation
At 01 January 2025	-	-
Charge for year	-	-
On disposals	-	-
At 31 December 2025	-	-
Net book values
Closing balance as at 31 December 2025	10,000	10,000
Opening balance as at 01 January 2025	-	-

2

Registered Number: 14579267

GSFJ LTD

Abridged Accounts

Period of accounts Start date: 01 January 2025 End date: 31 December 2025