REGISTERED NUMBER: 06340824 (England and Wales)

Unaudited Financial Statements

for the Period 1 July 2024 to 30 September 2025

for

G D Precision Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Z Shelmerdine

D W Shelmerdine

REGISTERED OFFICE:

The Mills

Canal Street

Derby

Derbyshire

DE1 2RJ

REGISTERED NUMBER:

06340824 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Tangible assets

4

27,292

27,609

CURRENT ASSETS

Stocks

390

390

Debtors

5

135,806

70,709

Cash at bank

6,345

72,197

142,541

143,296

CREDITORS

Amounts falling due within one year

6

138,915

148,903

NET CURRENT ASSETS/(LIABILITIES)

3,626

(5,607

)

TOTAL ASSETS LESS CURRENT LIABILITIES

30,918

22,002

PROVISIONS FOR LIABILITIES

6,823

6,902

NET ASSETS

24,095

15,100

CAPITAL AND RESERVES

Called up share capital

500

500

Retained earnings

23,595

14,600

SHAREHOLDERS' FUNDS

24,095

15,100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:

D W Shelmerdine - Director

1.	STATUTORY INFORMATION

G D Precision Engineering 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.

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax. Turnover is recognised when the company has transferred the significant risks and rewards of ownership to the buyer and it is probable that the agreed upon payment will be received.

Turnover includes, where applicable, relevant costs and overheads plus attributable profit to date recoverable on contracts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving stock. Cost is purchase invoice price on a first in first out basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 July 2024

62,296

8,547

6,780

77,623

Additions

7,062

-

-

7,062

At 30 September 2025

69,358

8,547

6,780

84,685

DEPRECIATION

At 1 July 2024

43,972

5,477

565

50,014

Charge for period

5,053

384

1,942

7,379

At 30 September 2025

49,025

5,861

2,507

57,393

NET BOOK VALUE

At 30 September 2025

20,333

2,686

4,273

27,292

At 30 June 2024

18,324

3,070

6,215

27,609

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

131,506

69,385

Other debtors

2,993

17

Tax

1,307

1,307

135,806

70,709

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

60,749

53,554

Amounts owed to group undertakings

35,995

36,415

Tax

2,054

-

Social security and other taxes

10,173

10,047

Other creditors

21

21

Accrued expenses

29,923

48,866

138,915

148,903