GGR Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09670667

GGR Services Limited

Filleted Unaudited Financial Statements

For the year ended

30 September 2025

GGR Services Limited

Statement of Financial Position

30 September 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	549,365	548,339

Current assets

Debtors	6	14,216	–
Cash at bank and in hand		33,124	71,202
		--------	--------
		47,340	71,202

Creditors: amounts falling due within one year	7	67,572	120,967
		--------	---------
Net current liabilities		20,232	49,765
		---------	---------
Total assets less current liabilities		529,133	498,574
		---------	---------
Net assets		529,133	498,574
		---------	---------

Capital and reserves

Called up share capital	2	2
Profit and loss account	529,131	498,572
	---------	---------
Shareholder funds	529,133	498,574
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

GGR Services Limited

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 10 June 2026 , and are signed on behalf of the board by:

G G Rusling

Director

Company registration number: 09670667

GGR Services Limited

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 71-75 Shelton Street, London.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Operating leases

Lease income is recognised in profit or loss on a straight line basis over the lease term. The aggregate cost of lease incentives are recognised as a reduction to income over the lease term on a straight-line basis. Costs, including depreciation, incurred in earning the lease income are recognised as an expense. Any initial direct costs incurred in negotiating and arranging the operating lease are added to the carrying amount of the lease and recognised as an expense over the lease term on the same basis as the lease income.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	25% reducing balance
Equipment	-	25% reducing balance

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Freehold property	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 October 2024	547,500	2,371	5,126	554,997
Additions	–	–	1,648	1,648
	---------	-------	-------	---------
At 30 September 2025	547,500	2,371	6,774	556,645
	---------	-------	-------	---------
Depreciation
At 1 October 2024	–	1,949	4,709	6,658
Charge for the year	–	106	516	622
	---------	-------	-------	---------
At 30 September 2025	–	2,055	5,225	7,280
	---------	-------	-------	---------
Carrying amount
At 30 September 2025	547,500	316	1,549	549,365
	---------	-------	-------	---------
At 30 September 2024	547,500	422	417	548,339
	---------	-------	-------	---------

The director consider the market value to be similar to the original cost.

6. Debtors

	2025	2024
	£	£
Trade debtors	12,000	–
Other debtors	2,216	–
	--------	----
	14,216	–
	--------	----

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	–	114,294
Corporation tax	6,882	190
Other creditors	60,690	6,483
	--------	---------
	67,572	120,967
	--------	---------

8. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
G G Rusling	( 5,198)	( 54,239)	( 59,437)
	-------	--------	--------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
G G Rusling	( 22,262)	17,064	( 5,198)
	--------	--------	-------