REGISTERED NUMBER: 11624417 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

GOULDING SWANN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K Goulding

O M Swann

REGISTERED OFFICE:

Clare Court

Rye Street

Bishops Stortford

CM23 2HD

REGISTERED NUMBER:

11624417 (England and Wales)

ACCOUNTANTS:

Christian Douglass Accountants Limited

Chartered Accountants

The Old Stables

Edenhall

Penrith

CA11 8ST

FIXED ASSETS

Tangible assets

4

19,416

24,699

Investment property

5

389,077

389,077

408,493

413,776

CURRENT ASSETS

Debtors

6

-

4,289

Cash at bank

14,416

87,232

14,416

91,521

CREDITORS

Amounts falling due within one year

7

717,708

748,851

NET CURRENT LIABILITIES

(703,292

)

(657,330

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(294,799

)

(243,554

)

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

8

3,902

3,902

Retained earnings

8

(298,703

)

(247,458

)

(294,799

)

(243,554

)

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

O M Swann - Director

1.	STATUTORY INFORMATION

Goulding Swann Limited is a private company, limited by shares, registered in England and Wales. The

company's registration number is 11624417 and registered office address is at Clare Court, Rye Street, Bishop's Stortford, England, CM23 2HD.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

At the balance sheet date the company had net liabilities of £294,799 (2024: £243,554). The directors have reviewed the business operation and confirmed their intention to provide financial support for the foreseeable future. The directors therefore consider that the financial statements should be prepared on a going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

40,362

Additions

1,488

At 31 October 2025

41,850

DEPRECIATION

At 1 November 2024

15,663

Charge for year

6,771

At 31 October 2025

22,434

NET BOOK VALUE

At 31 October 2025

19,416

At 31 October 2024

24,699

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

and 31 October 2025

389,077

NET BOOK VALUE

At 31 October 2025

389,077

At 31 October 2024

389,077

Fair value at 31 October 2025 is represented by:

£

Valuation in 2025

389,077

If investment properties had not been revalued they would have been included at the following historical cost:

31.10.25

31.10.24

£

£

Cost

385,175

385,175

The investment properties were valued on an open market basis on 31 October 2025 by the directors. .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other debtors

-

4,289

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

3,462

1,980

Other creditors

714,246

746,871

717,708

748,851

8.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 November 2024

(247,458

)

3,902

(243,556

)

Deficit for the year

(51,245

)

(51,245

)

At 31 October 2025

(298,703

)

3,902

(294,801

)