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Registered number: 07718792
Great British Trading Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 October 2025
33-34 High Street
Bridgnorth
Shropshire
WV16 4DB
Great British Trading Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Great British Trading Limited
Abridged Balance Sheet
As At 31 October 2025
Abridged Balance Sheet
Registered number: 07718792

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,767 |  | 7,209
|  |  | 5,767 |  | 7,209
CURRENT ASSETS
Stocks |  | 34,236 |  | 29,473 |
Debtors |  | 73,143 |  | 71,515 |
Cash at bank and in hand |  | 31,191 |  | 55,834 |
|  | 138,570 |  | 156,822 |
Creditors: Amounts Falling Due Within One Year |  | (90,567 ) |  | (74,044 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 48,003 |  | 82,778
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 53,770 |  | 89,987
Creditors: Amounts Falling Due After More Than One Year |  |  | - |  | (6,667 )
NET ASSETS |  |  | 53,770 |  | 83,320
CAPITAL AND RESERVES
Called up share capital | 5 |  | 300 |  | 300
Profit and Loss Account |  |  | 53,470 |  | 83,020
SHAREHOLDERS' FUNDS |  |  | 53,770 |  | 83,320

Page 1
Page 2
Great British Trading Limited
Abridged Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 October 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr James Hilton Director
26th June 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Great British Trading Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 October 2025
Notes to the Abridged Financial Statements
1. General Information
Great British Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07718792 . The registered office is 1 Severn Valley Industrial Estate, Knowle Sands, Bridgnorth, Shropshire, WV16 5JL.
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.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Fixtures & Fittings | 20% Reducing balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
Page 3
Page 4
Great British Trading Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 November 2024 | 20,636
As at 31 October 2025 | 20,636
Depreciation
As at 1 November 2024 | 13,427
Provided during the period | 1,442
As at 31 October 2025 | 14,869
Net Book Value
As at 31 October 2025 | 5,767
As at 1 November 2024 | 7,209

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 300 |  | 300

Page 4