G.C.S. Johnson (Storage & Handling) Limited 30/04/2026 iXBRL

Company registration number: 03737653

G.C.S. Johnson (Storage & Handling) Limited

Unaudited filleted financial statements

30 April 2026

G.C.S. Johnson (Storage & Handling) Limited

Contents

Balance sheet

Notes to the financial statements

G.C.S. Johnson (Storage & Handling) Limited

Balance sheet

30 April 2026

		2026		2025
	Note	£	£	£	£

Current assets
Stocks		379,000		-
Debtors	5	95,492		10,604
Cash at bank and in hand		2,739		2,431
		_______		_______
		477,231		13,035
Creditors: amounts falling due
within one year	6	( 461,563)		( 25,474)
		_______		_______
Net current assets/(liabilities)			15,668		( 12,439)
			_______		_______
Total assets less current liabilities			15,668		( 12,439)

			_______		_______
Net assets/(liabilities)			15,668		( 12,439)
			_______		_______

Capital and reserves
Called up share capital	7		2		2
Profit and loss account			15,666		( 12,441)
			_______		_______
Shareholders funds/(deficit)			15,668		( 12,439)
			_______		_______

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 31 July 2026 , and are signed on behalf of the board by:

Miss A M Johnson

Director

Company registration number: 03737653

G.C.S. Johnson (Storage & Handling) Limited

Notes to the financial statements

Year ended 30 April 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Barton Quarry, Barton Quarry Industrial Estate, Barton, Richmond, North Yorkshire, DL10 6NF.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Debtors

	2026	2025
	£	£
Trade debtors	15,072	2,304
Other debtors	80,420	8,300
	_______	_______
	95,492	10,604
	_______	_______

Included within other debtors is a balance due from Barton Commercial Tyres Limited of nil (2025: £1,700).

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	459,617	1,200
Amounts owed to connected parties	-	21,870
Social security and other taxes	-	358
Other creditors	1,946	2,046
	_______	_______
	461,563	25,474
	_______	_______

Included within creditors is a balance due to G.C.S Johnson (Skeeby) Limited of nil (2025: £21,870).

7. Called up share capital

Authorised share capital

	2026		2025
	No	£	No	£
Ordinary shares shares of £ 1.00 each	2	2	2	2
	_______	_______	_______	_______

Issued, called up and fully paid

	2026		2025
	No	£	No	£
Ordinary shares shares of £ 1.00 each	2	2	2	2
	_______	_______	_______	_______

8. Directors advances, credits and guarantees

There were no directors advances, credits or guarantees in the year.

9. Related party transactions

The directors and sole shareholders of G.C.S Johson (Storage & Handling) Limited are also directors of G.C.S Johnson (Skeeby) Limited and Barton Commercial Tyres Limited. Any related party transactions are conducted under normal commercial terms on an arms-length basis.