GD & JD Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11422577 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

GD & JD Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

G S Dawson

SECRETARY:

F J Dawson

REGISTERED OFFICE:

The Staiths

Port of Middlesbrough

Depot Road

Middlesbrough

Cleveland

TS2 1LE

REGISTERED NUMBER:

11422577 (England and Wales)

ACCOUNTANTS:

Clive Owen LLP

Chartered Accountants

140 Coniscliffe Road

DARLINGTON

Co Durham

DL3 7RT

FIXED ASSETS

Investments

4

3,062,947

2,737,152

CURRENT ASSETS

Cash at bank

48,696

93,672

CREDITORS

Amounts falling due within one year

5

(2,512,819

)

(2,501,168

)

NET CURRENT LIABILITIES

(2,464,123

)

(2,407,496

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

598,824

329,656

PROVISIONS FOR LIABILITIES

6

(81,355

)

(67,290

)

NET ASSETS

517,469

262,366

CAPITAL AND RESERVES

Called up share capital

7

552

Revaluation reserve

8

432,227

201,869

Retained earnings

84,690

59,945

SHAREHOLDERS' FUNDS

517,469

262,366

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 4 June 2026 and were signed by:

G S Dawson - Director

1.	STATUTORY INFORMATION

GD & JD Investments 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 as modified by the revaluation of certain assets.

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.

Investments

Fixed asset investments other than shares in group undertakings are included at fair value with gains and losses recognised in the profit and loss account.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 October 2024

2,737,152

Additions

373,101

Disposals

(291,729

)

Revaluations

244,423

At 30 September 2025

3,062,947

NET BOOK VALUE

At 30 September 2025

3,062,947

At 30 September 2024

2,737,152

Cost or valuation at 30 September 2025 is represented by:

Other

investments

£

Valuation in 2020

88,285

Valuation in 2021

493,977

Valuation in 2022

(680,616

)

Valuation in 2023

67,831

Valuation in 2024

299,682

Valuation in 2025

244,350

Cost

2,549,438

3,062,947

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other creditors

6,209

3,676

Directors' current accounts

2,504,810

2,494,842

Accruals and deferred income

1,800

2,650

2,512,819

2,501,168

6.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

81,355

67,290

Deferred

tax

£

Balance at 1 October 2024

67,290

Provided during year

14,065

Balance at 30 September 2025

81,355

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

500

Ordinary

£1

500

50

'A' Ordinary

£1

50

2

'B' Ordinary

£1

2

552

8.

RESERVES

Revaluation

reserve

£

At 1 October 2024

201,869

Revaluation of investments

230,358

At 30 September 2025

432,227