REGISTERED NUMBER: 09178132 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

G D S Homes Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S R Williamson

G D Williamson

SECRETARY:

Mrs S R Williamson

REGISTERED OFFICE:

12 Acorn Business Park

Northarbour Road

Cosham

PO6 3TH

REGISTERED NUMBER:

09178132 (England and Wales)

ACCOUNTANTS:

Hughes Spencer

12 Acorn Business Park

Northarbour Road

Portsmouth

Hampshire

PO6 3TH

FIXED ASSETS

Investments

4

10

10

Investment property

5

922,194

922,194

922,204

922,204

CURRENT ASSETS

Debtors

6

1,351

1,420

Cash at bank

10,561

2,644

11,912

4,064

CREDITORS

Amounts falling due within one year

7

151,682

172,119

NET CURRENT LIABILITIES

(139,770

)

(168,055

)

TOTAL ASSETS LESS CURRENT LIABILITIES

782,434

754,149

CREDITORS

Amounts falling due after more than one year

8

(538,363

)

(553,886

)

PROVISIONS FOR LIABILITIES

(18,900

)

(18,900

)

NET ASSETS

225,171

181,363

CAPITAL AND RESERVES

Called up share capital

200

200

Non distributable retained

earnings

65,611

65,611

Retained earnings

159,360

115,552

SHAREHOLDERS' FUNDS

225,171

181,363

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 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 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 18 May 2026 and were signed on its behalf by:

G D Williamson - Director

Mrs S R Williamson - Director

1.	STATUTORY INFORMATION

G D S Homes 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 invoiced sales of services, and rental income received.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

and 31 March 2026

10

NET BOOK VALUE

At 31 March 2026

10

At 31 March 2025

10

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

922,194

NET BOOK VALUE

At 31 March 2026

922,194

At 31 March 2025

922,194

Fair value at 31 March 2026 is represented by:

£

Valuation in 2025

84,511

Cost

837,683

922,194

If the investment properties had not been revalued they would have been included at the following historical cost:

2026

2025

£

£

Cost

837,683

837,683

The investment properties were valued on an open market basis on 31 March 2026 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,351

1,420

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

1,121

2,294

Other creditors

150,561

169,825

151,682

172,119

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

438,363

433,886

Other creditors

100,000

120,000

538,363

553,886

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

438,363

433,886

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

438,363

433,886

A fixed charge was created on 17 December 2025 by Paragon Bank PLC over the investment property at Plot 62 Hawthorn Mew, 36 Brunel Way, Havant, PO9 3NZ.

A fixed charge was created on 4 February 2026 by Godiva Mortgages Limited over the investment property at 11 The Old Brewery, London Road, Horndean, Waterlooville, PO8 0QQ.

A fixed charge was created on 8 February 2019 by Paragon Bank PLC over the investment property at 131C Elizabeth Road, Waterlooville, Hants.

A fixed charge was created on 24 January 2025 by The Nottingham Building Society over the investment property at Flat 9 Lime Court, Hazel Way, Chipstead, Coulsdon, CR5 3PJ.

10.	ULTIMATE CONTROLLING PARTY

The Ultimate Controlling parties are the Directors.