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Registered Number: 10393315


 

 

 

GND MOTORS LTD



Abridged Accounts
 


Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

GND MOTORS LTD
Contents Page
For the year ended 30 September 2025
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 179,264    144,604 
179,264    144,604 
Current assets      
Stocks 41,274    37,225 
Debtors 27,684    33,609 
Cash at bank and in hand 13,459    42,410 
82,417    113,244 
Creditors: amount falling due within one year (50,547)   (41,873)
Net current assets 31,870    71,371 
 
Total assets less current liabilities 211,134    215,975 
Creditors: amount falling due after more than one year (5,833)   (19,085)
Net assets 205,301    196,890 
 

Capital and reserves 		     
Called up share capital 46,969    46,969 
Profit and loss account 158,332    149,921 
Shareholders' funds 205,301    196,890 
 


For the year ended 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:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge 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 board of directors on 10 June 2026 and were signed on its behalf by:


-------------------------------
Petyo Plamenov KRUMOV
Director
1
General Information
GND MOTORS LTD is a private company, limited by shares, registered in , registration number 10393315, registration address UNIT 5, EUROCOURT, OLIVER CLOSE WEST THURROCK, London, RM20 3EE.

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.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
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
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2.

Average number of employees

Average number of employees during the year was 8 (2024 : 8).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Land and Buildings   Total
  £   £   £   £   £   £
At 01 October 2024 54,093    45,427    1,843    5,864    64,500    171,727 
Additions 6,496    45,584    1,334    516    -    53,930 
Disposals -    -    -    -    -    - 
At 30 September 2025 60,589    91,011    3,177    6,380    64,500    225,657 
Depreciation
At 01 October 2024 22,832    2,726    392    1,174    -    27,124 
Charge for year 6,107    11,477    526    1,159    -    19,269 
On disposals -    -    -    -    -    - 
At 30 September 2025 28,939    14,203    918    2,333    -    46,393 
Net book values
Closing balance as at 30 September 2025 31,650    76,808    2,259    4,047    64,500    179,264 
Opening balance as at 01 October 2024 31,261    42,701    1,451    4,691    64,500    144,604 

The net book value of Land and Buildings includes £ 64,500 (2024 £64,500) in respect of assets leased under finance leases or hire purchase contracts.

2