REGISTERED NUMBER: 08426304 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

GLOUCESTERSHIRE STUDENT ACCOMMODATION

LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs H C Clarke

REGISTERED OFFICE:

15 Commercial Road

Gloucester

Gloucestershire

GL1 2DY

REGISTERED NUMBER:

08426304 (England and Wales)

FIXED ASSETS

Tangible assets

4

33

363

Investment property

5

1,697,332

1,697,332

1,697,365

1,697,695

CURRENT ASSETS

Debtors

111,788

1,428

Cash at bank

622

1,430

112,410

2,858

CREDITORS

Amounts falling due within one year

36,029

34,942

NET CURRENT ASSETS/(LIABILITIES)

76,381

(32,084

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,773,746

1,665,611

CREDITORS

Amounts falling due after more than one year

6

(1,124,295

)

(1,018,387

)

PROVISIONS FOR LIABILITIES

(117,407

)

(117,407

)

NET ASSETS

532,044

529,817

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Fair value reserve

8

351,549

351,549

Retained earnings

179,495

177,268

532,044

529,817

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 29 April 2026 and were signed by:

Mrs H C Clarke - Director

1.	STATUTORY INFORMATION

Gloucestershire Student Accommodation 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.

The accounts have been prepared in accordance with applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

Turnover

Turnover comprises the value of sales (net of value added tax) of services provided in the normal course of business. Revenue is recognised in respect of service contracts when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office Equipment

-

25% on reducing balance

Investment property

Investment property is shown at fair value. Any aggregate surplus or deficit arising from changes in the fair value is recongnised in the Statement of Income.

The director has determined the fair value of the investment properties based on current market rents and investment yields for comparable properties, adjusted if necessary for any difference in the nature, location and condition of the specific asset. No depreciation is provided.

Taxation

Taxation for the year 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 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2024

and 31 July 2025

2,170

DEPRECIATION

At 1 August 2024

1,807

Charge for year

330

At 31 July 2025

2,137

NET BOOK VALUE

At 31 July 2025

33

At 31 July 2024

363

5.	INVESTMENT PROPERTY

Total

£

COST OR VALUATION

At 1 August 2024

and 31 July 2025

1,697,332

NET BOOK VALUE

At 31 July 2025

1,697,332

At 31 July 2024

1,697,332

The investment property valuations were made by the director in line with the accounting policy.

Cost or valuation at 31 July 2025 is represented by:

£

Valuation in 2023

468,732

Cost

1,228,600

1,697,332

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable otherwise than by instalments

Bank loans

1,124,295

1,018,387

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

1,124,295

1,018,387

The bank loans are secured by legal charge over the specific investment property asset concerned.

8.

RESERVES

Fair

value

reserve

£

At 1 August 2024

and 31 July 2025

351,549

9.	CONTROLLING INTERESTS

The directors are considered to be the ultimate controlling parties by virtue of their ability to act in concert in respect of the financial and operating policies of the company.