Gary Clarke Investments Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 09900914

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		17,999		19,606
Investment Properties	5		600,000		600,000

			617,999		619,606
CURRENT ASSETS
Debtors	6	2,237		1,710
Cash at bank and in hand		35,117		19,411

		37,354		21,121
Creditors: Amounts Falling Due Within One Year	7	(101,203 )		(84,363 )

NET CURRENT ASSETS (LIABILITIES)			(63,849 )		(63,242 )

TOTAL ASSETS LESS CURRENT LIABILITIES			554,150		556,364

Creditors: Amounts Falling Due After More Than One Year	8		(240,556 )		(255,029 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(63,997 )		(64,399 )

NET ASSETS			249,597		236,936

CAPITAL AND RESERVES
Called up share capital	10		1		1
Fair value reserve	12		236,680		236,680
Profit and Loss Account			12,916		255

SHAREHOLDERS' FUNDS			249,597		236,936

Page 1

Page 2

Gary Clarke Investments Ltd

Balance Sheet (continued)

As At 31 December 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr G M Clarke

Director

02/06/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Gary Clarke Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09900914 . The registered office is Meryll House, 57 Worcester Road, Bromsgrove, Worcestershire, B61 7DN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	2% on reducing balance
Fixtures & Fittings	25% on reducing balance

2.4. Investment Properties

All investment properties are carried at fair value determined annually. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 3

Page 4

Gary Clarke Investments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 January 2025	59,030

As at 31 December 2025	59,030

Depreciation
As at 1 January 2025	39,424
Provided during the period	1,607

As at 31 December 2025	41,031

Net Book Value
As at 31 December 2025	17,999

As at 1 January 2025	19,606

5. Investment Property

	2025
	£
Fair Value
As at 1 January 2025 and 31 December 2025	600,000

Investment properties were valued on an open market basis 31 December 2025 by the director.

Page 4

Page 5

Gary Clarke Investments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,237	1,710

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	15,516	20,410
Other creditors	80,895	60,895
Taxation and social security	4,792	3,058

	101,203	84,363

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	240,556	255,029

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2025		2024
	£		£
Bank loans	184,013		197,048

9. Secured Creditors

The bank loans are secured by fixed and floating charges, together with negative pledges over the property and undertakings of the company.

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Bank loans and overdrafts	256,702		275,439

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

Page 5

Page 6

Gary Clarke Investments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	57,059	94,649

	57,059	94,649

Lloyds bank PLC hold fixed and floating charges and negative pledges over the property and undertaking

of the company.

Aldermore Bank PLC hold fixed and floating charges and negative pledges over the land and property

and undertaking of the company.

The company's assets jointly secure the bank loans of a related company as well as it's own bank loans.

At the balance sheet date the net amount outstanding to the bank in the related company was £57,059 (2024 - £94,649).

12. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 January 2025	236,680	255
Profit for the year and total comprehensive income	-	12,661

As at 31 December 2025	236,680	12,916

Page 6