GHD Mortgages Limited

GHD Mortgages Limited
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

GHD Mortgages Limited Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of GHD Mortgages Limited for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of GHD Mortgages Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of GHD Mortgages Limited, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of GHD Mortgages Limited and state those matters that we have agreed to state to the Board of Directors of GHD Mortgages Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GHD Mortgages Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that GHD Mortgages Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of GHD Mortgages Limited. You consider that GHD Mortgages Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of GHD Mortgages Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2026. .................................................... Accountancy Today Limited Tattershall Bridge Cottage Sleaford Road Lincoln Lincolnshire LN4 4JG 13 August 2026 1

GHD Mortgages Limited
Accountants' Report
For the year ended 31 March 2026

Report to the directors on the preparation of the unaudited statutory accounts of GHD Mortgages Limited for the year ended 31 March 2026.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of GHD Mortgages Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of GHD Mortgages Limited, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of GHD Mortgages Limited and state those matters that we have agreed to state to the Board of Directors of GHD Mortgages Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GHD Mortgages Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that GHD Mortgages Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of GHD Mortgages Limited. You consider that GHD Mortgages Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of GHD Mortgages Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2026.

....................................................

Accountancy Today Limited
Tattershall Bridge Cottage
Sleaford Road
Lincoln
Lincolnshire
LN4 4JG
13 August 2026

1

GHD Mortgages Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	24,984	27,266
		24,984	27,266
Current assets
Debtors		7,516	8,776
Cash at bank and in hand		2,040	6,217
		9,556	14,993
Creditors: amount falling due within one year		(9,178)	(42,258)
Net current assets		378	(27,265)

Total assets less current liabilities		25,362	1
Creditors: amount falling due after more than one year		(19,300)	0
Net assets		6,062	1

Capital and reserves
Called up share capital		1	1
Profit and loss account		6,061	0
Shareholders' funds		6,062	1

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 13 August 2026 and were signed by:

-------------------------------
Gethin Davies
Director

2

GHD Mortgages Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

GHD Mortgages Limited is a private company, limited by shares, registered in England and Wales, registration number 15620798, registration address Tattershall Bridge Cottage, Sleaford Road, Lincoln, Lincolnshire, LN4 4JG.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Straight Line
Motor Vehicles	20% Straight Line

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 01 April 2025	520	41,120	41,640
Additions	-	-	-
Disposals	-	-	-
At 31 March 2026	520	41,120	41,640
Depreciation
At 01 April 2025	104	8,224	8,328
Charge for year	104	8,224	8,328
On disposals	-	-	-
At 31 March 2026	208	16,448	16,656
Net book values
Closing balance as at 31 March 2026	312	24,672	24,984
Opening balance as at 01 April 2025	416	26,850	27,266

The net book value of Motor Vehicles includes £ 24,672 (2025 £32,896) in respect of assets leased under finance leases or hire purchase contracts.

3


Registered Number: 15620798
England and Wales
GHD MORTGAGES LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026