ACCOUNTS - Final Accounts preparation

Registered number: SC829786

GOODFELLOW & STEVEN TRADING GROUP LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2026

GOODFELLOW & STEVEN TRADING GROUP LIMITED

COMPANY INFORMATION

Directors	Mr M N Goodfellow (appointed 22 November 2024)
	Mr R S I Goodfellow (appointed 22 November 2024)
	Mrs S G Maclean (appointed 22 November 2024)


Registered number	SC829786


Registered office	81 Gray Street
	Broughty Ferry
	Dundee
	Angus
	DD5 2BQ


Accountants	EQ Accountants Limited
	Chartered Accountants
	Pentland House
	Saltire Centre
	Glenrothes
	Fife
	KY6 2AH

GOODFELLOW & STEVEN TRADING GROUP LIMITED

REGISTERED NUMBER: SC829786

STATEMENT OF FINANCIAL POSITION

AS AT 31 JANUARY 2026

	2026
	£

Fixed assets
Investments	4	5,093,700
		5,093,700

Total assets less current liabilities		5,093,700

Net assets		5,093,700

Capital and reserves
Called up share capital		5,009,600
Profit and loss account		84,100
		5,093,700

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Mr M N Goodfellow

Director

Date: 30 June 2026

The notes on pages 2 to 3 form part of these financial statements.

Page 1

GOODFELLOW & STEVEN TRADING GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2026

1.	General information

Goodfellow & Steven Trading Group Limited is limited by shares and incorporated in Scotland with registration number SC829786. The registered office is 81 Gray Street, Broughty Ferry, Dundee, DD5 2BQ.

The Company was incorporated on 22 November 2024 and began trading on 30 January 2025.

The financial statements are presented in Sterling which is the functional currency of the Company and
rounded to the nearest £.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.3

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.4

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the period was 3.

Page 2

GOODFELLOW & STEVEN TRADING GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2026

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	5,484,100
	Disposals	(390,400)
	At 31 January 2026	5,093,700

5.	Share capital
		2026
		£

		Allotted, called up and fully paid

		3,606,913 Ordinary shares of £1.00 each	3,606,913
		1,402,687 A Ordinary shares of £1.00 each	1,402,687

			5,009,600

On incorporation 1 ordinary share of £1.00 each was issued.

During the period, the following transactions have also taken place:

On 30 January 2025, 3,888,000 Ordinary shares of £1.00 each were issued and 1,511,999 A Ordinary shares of £1.00 each were issued.

On 30 January 2025, 281,088 Ordinary shares of £1.00 each and 109,312 A Ordinary shares of £1.00 each were cancelled.

Page 3