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Registered number: 03340528
G & J Steels Limited
Financial Statements
For The Year Ended 31 May 2026
G & J Steels Limited
Contents
Contents

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

Page 1
G & J Steels Limited
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 03340528

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 5 |  | 395,000 |  | 395,000
Investments | 6 |  | 100 |  | 100
|  |  | 395,100 |  | 395,100
Creditors: Amounts Falling Due Within One Year | 7 | (88,267 ) |  | (88,267 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (88,267 ) |  | (88,267 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 306,833 |  | 306,833
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (49,859 ) |  | (49,859 )
NET ASSETS |  |  | 256,974 |  | 256,974
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Revaluation reserve | 9 |  | 222,608 |  | 222,608
Profit and Loss Account |  |  | 34,266 |  | 34,266
SHAREHOLDERS' FUNDS |  |  | 256,974 |  | 256,974

Page 1
Page 2
G & J Steels Limited
Balance Sheet (continued)
As At 31 May 2026
For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
On behalf of the board

M A Skinner Director
21 July 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
G & J Steels Limited
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
G & J Steels Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03340528 . The registered office is 1 Canal Street, Sheffield, S4 7ZE.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Tax on Profit

| Tax Rate | 2026 |  | 2025
--- | --- | --- | --- | ---
| 2026 | 2025 | £ |  | £
Current tax
UK Corporation Tax | 19.0% | 19.0% | - |  | -

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Profit before tax | 48,000 |  | 96,000
Breakdown of tax charge is:
Tax on profit at 19% (UK standard rate) | 9,120 |  | 18,240
Expenses not deductible for tax purposes | (9,120 ) |  | (18,240 )
Total tax charge for the period | - |  | -

5. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 June 2025 and 31 May 2026 | 395,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Cost | 122,533 |  | 122,533
Accumulated depreciation and impairment | 58,800 |  | 56,350
Carrying amount | 63,733 |  | 66,183

Page 3
Page 4
G & J Steels Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
6. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 June 2025 | 100
As at 31 May 2026 | 100
Provision
As at 1 June 2025 | -
As at 31 May 2026 | -
Net Book Value
As at 31 May 2026 | 100
As at 1 June 2025 | 100

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 13,267 |  | 2,738
Other creditors | 75,000 |  | 85,529
| 88,267 |  | 88,267

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 June 2025 | 222,608 | 34,266
Profit for the year and total comprehensive income | - | 48,000
Dividends paid | - | (48,000)
As at 31 May 2026 | 222,608 | 34,266

Page 4