Company Registration No. 04660633 (England and Wales)
Gkl Holdings Ltd.
Unaudited accounts
for the year ended 31 August 2025
Gkl Holdings Ltd.
Unaudited accounts
Contents
Gkl Holdings Ltd.
Company Information
for the year ended 31 August 2025
Directors
J A Brackenbury
E M Killoughery
Company Number
04660633 (England and Wales)
Registered Office
Unit 2
Varity Park
Vicarage Farm Road
Peterborough
Cambridgeshire
PE1 5GU
England
Accountants
Coles Accounting (Cambridge) Limited
Newton Hall
Town Street, Newton
Cambridge
Cambridgeshire
CB22 7ZE
Gkl Holdings Ltd.
Statement of financial position
as at 31 August 2025
Tangible assets
225,000
225,000
Debtors
2,400,433
2,432,753
Cash at bank and in hand
3,745
3,080
Creditors: amounts falling due within one year
(163,467)
(183,696)
Net current assets
2,240,711
2,252,137
Total assets less current liabilities
2,465,812
2,477,238
Creditors: amounts falling due after more than one year
(401,667)
(411,667)
Net assets
2,064,145
2,065,571
Called up share capital
1,602
1,602
Revaluation reserve
75,000
75,000
Profit and loss account
1,987,543
1,988,969
Shareholders' funds
2,064,145
2,065,571
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2026 and were signed on its behalf by
J A Brackenbury
Director
Company Registration No. 04660633
Gkl Holdings Ltd.
Notes to the Accounts
for the year ended 31 August 2025
Gkl Holdings Ltd. is a private company, limited by shares, registered in England and Wales, registration number 04660633. The registered office is Unit 2, Varity Park, Vicarage Farm Road, Peterborough, Cambridgeshire, PE1 5GU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
No significant judgements (apart from those involving estimations) have been made by management in the process of applying the entity's accounting policies and preparing these financial statements.
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There have been no key assumptions or there sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows:
Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost.
Financial liabilities - trade creditors, accruals and other creditors and basic financial instruments and are measured at amortised cost. Taxation and social security and not included in the financial instruments disclosure definition.
Freehold property is included at cost or latest valuation, less any impairment. Freehold property is not depreciated.
Gkl Holdings Ltd.
Notes to the Accounts
for the year ended 31 August 2025
4
Tangible fixed assets
Land & buildings
At 1 September 2024
225,000
5
Investments
Subsidiary undertakings
Valuation at 1 September 2024
101
Valuation at 31 August 2025
101
Amounts falling due within one year
Amounts due from group undertakings etc.
165,417
339,417
Other debtors
2,235,016
2,093,336
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Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
10,000
10,000
Taxes and social security
2,000
10,729
Other creditors
151,467
153,267
8
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
400,000
400,000
There is a fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant & machinery etc., held by Lloyds Bank PLC.
Gkl Holdings Ltd.
Notes to the Accounts
for the year ended 31 August 2025
Allotted, called up and fully paid:
1,602 Ordinary shares of £1 each
1,602
1,602
10
Transactions with related parties
The company has taken advantage of exemption, under the Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party transactions with wholly owned subsidiaries within the group.
The controlling parties are E and S Killoughery by virtue of their ownership of the issued share capital.
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Average number of employees
During the year the average number of employees was 0 (2024: 0).