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REGISTERED NUMBER: 11841649 (England and Wales)

Financial Statements

for the Period

1 April 2024 to 30 June 2025

for

GARETH BERTRAM COMMERCIAL LTD

GARETH BERTRAM COMMERCIAL LTD (REGISTERED NUMBER: 11841649)

Contents of the Financial Statements

for the Period 1 April 2024 to 30 June 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

GARETH BERTRAM COMMERCIAL LTD

Company Information

for the Period 1 April 2024 to 30 June 2025

| DIRECTOR: | Mr G J Bertram

| REGISTERED OFFICE: | 42 Lytton Road

| Barnet

| Hertfordshire

| EN5 5BY

| REGISTERED NUMBER: | 11841649 (England and Wales)

| ACCOUNTANTS: | JLA Accountants

| 42 Lytton Road

| Barnet

| Hertfordshire

| EN5 5BY

GARETH BERTRAM COMMERCIAL LTD (REGISTERED NUMBER: 11841649)

Balance Sheet

30 June 2025

| 30.6.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 2,410,000 |  | 2,600,000 |  |

CURRENT ASSETS

Debtors | 5 | 1,483,616 |  | 1,322,748 |  |

Cash at bank | 509,206 |  | 13,988 |  |

1,992,822 |  | 1,336,736 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,063,244 |  | 1,468,095 |  |

NET CURRENT LIABILITIES | (70,422 | ) | (131,359 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,339,578 |  | 2,468,641 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 2,243,262 |  | 2,223,462 |  |

NET ASSETS | 96,316 |  | 245,179 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 96,216 |  | 245,079 |  |

SHAREHOLDERS' FUNDS | 96,316 |  | 245,179 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 March 2026 and were signed by:

Mr G J Bertram - Director

GARETH BERTRAM COMMERCIAL LTD (REGISTERED NUMBER: 11841649)

Notes to the Financial Statements

for the Period 1 April 2024 to 30 June 2025

1. | STATUTORY INFORMATION

| Gareth Bertram Commercial Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

3. | EMPLOYEES AND DIRECTORS

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

GARETH BERTRAM COMMERCIAL LTD (REGISTERED NUMBER: 11841649)

Notes to the Financial Statements - continued

for the Period 1 April 2024 to 30 June 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| COST OR VALUATION

| At 1 April 2024 | 2,600,000 |  |

| Disposals | (50,000 | ) |

| Revaluations | (140,000 | ) |

| At 30 June 2025 | 2,410,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | 2,410,000 |  |

| At 31 March 2024 | 2,600,000 |  |

| Cost or valuation at 30 June 2025 is represented by:

£ |

| Valuation in 2025 | (140,000 | ) |

| Cost | 2,550,000 |  |

2,410,000 |  |

| Fixed assets, included in the above, which are held under finance leases are as follows:

| Total

£ |

| COST OR VALUATION

| At 1 April 2024 | 2,600,000 |  |

| Disposals | (50,000 | ) |

| Revaluations | (140,000 | ) |

| At 30 June 2025 | 2,410,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | 2,410,000 |  |

| At 31 March 2024 | 2,600,000 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 31.3.24

£ | £ |

| Amounts owed by group undertakings | 1,482,693 |  | 1,320,825 |  |

| Other debtors | 923 |  | 1,923 |  |

1,483,616 |  | 1,322,748 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 31.3.24

£ | £ |

| Trade creditors | 6,106 |  | 8,840 |  |

| Amounts owed to group undertakings | 2,037,547 |  | 1,422,193 |  |

| Other creditors | 1,211 |  | - |  |

| Directors' current accounts | - |  | 17,362 |  |

| Accrued expenses | 18,380 |  | 19,700 |  |

2,063,244 |  | 1,468,095 |  |

GARETH BERTRAM COMMERCIAL LTD (REGISTERED NUMBER: 11841649)

Notes to the Financial Statements - continued

for the Period 1 April 2024 to 30 June 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.6.25 |  | 31.3.24

£ | £ |

| Bank loans (see note 8) | 1,943,553 |  | 1,943,360 |  |

| Other loans (see note 8) | 299,709 |  | 280,102 |  |

2,243,262 |  | 2,223,462 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Other loans more 5yrs non-inst | 299,709 |  | 280,102 |  |

| Repayable by instalments

| Bank loans more 5 yr by instal | 1,943,553 |  | 1,943,360 |  |

8. | LOANS

| An analysis of the maturity of loans is given below:

| 30.6.25 |  | 31.3.24

£ | £ |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Other loans more 5yrs non-inst | 299,709 |  | 280,102 |  |

| Repayable by instalments

| Bank loans more 5 yr by instal | 1,943,553 |  | 1,943,360 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.6.25 |  | 31.3.24

£ | £ |

| Bank loans | 1,943,553 |  | 1,943,360 |  |

| Included in long term liabilities are loans of £1,943,553 (2024: £1,943,360), which are secured against the investment properties held by the company.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.6.25 |  | 31.3.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

GARETH BERTRAM COMMERCIAL LTD (REGISTERED NUMBER: 11841649)

Notes to the Financial Statements - continued

for the Period 1 April 2024 to 30 June 2025

11. | RELATED PARTY DISCLOSURES

| As at the balance sheet date, included in debtors due within one year is £1,307,295 (2024: £1,168,825), due and payable from John Charles Property Investments Limited, a business in which there is common control.

| As at the balance sheet date, included in debtors due within one year is £4,000 (2024: £4,000), due and payable from Gareth Bertram Contractor, a business in which there is common ownership.

| As at the balance sheet date, included in debtors due within one year is £171,398 (2024: £148,000), due and payable from Holtram TLPI Ltd, a business in which there is common control.

| As at the balance sheet date, included in creditors due within one year is £2,006,045 (2024: £1,390,691), due and payable to Gareth Bertram Ltd, a business in which there is common control. During the period interest was charged on the outstanding balance at 5.5% totalling £104,581.

| As at the balance sheet date, included in creditors due within one year is £31,502 (2024: £31,502), due and payable to GB Short Lets Ltd, a business in which there is common control.

| As at the balance sheet date, included in creditors due within one year is £nil (2024:£17,362), due and payable to the director. The amount is interest free and repayable on demand.

12. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr G J Bertram.