REGISTERED NUMBER: 11691701 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

G J TREASURE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G J Treasure

M J Treasure

REGISTERED OFFICE:

18 High West Street

Dorchester

Dorset

DT1 1UW

REGISTERED NUMBER:

11691701 (England and Wales)

ACCOUNTANTS:

Pugsley Revill

18 High West Street

Dorchester

Dorset

DT1 1UW

FIXED ASSETS

Tangible assets

4

-

193,623

CURRENT ASSETS

Stocks

-

67,123

Debtors

5

152,852

382,155

Cash at bank

1,666,678

774,398

1,819,530

1,223,676

CREDITORS

Amounts falling due within one year

6

200,573

153,752

NET CURRENT ASSETS

1,618,957

1,069,924

TOTAL ASSETS LESS CURRENT LIABILITIES

1,618,957

1,263,547

PROVISIONS FOR LIABILITIES

7

-

13,230

NET ASSETS

1,618,957

1,250,317

CAPITAL AND RESERVES

Called up share capital

104

104

Retained earnings

1,618,853

1,250,213

SHAREHOLDERS' FUNDS

1,618,957

1,250,317

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2026 and were signed on its behalf by:

G J Treasure - Director

M J Treasure - Director

1.	STATUTORY INFORMATION

G J Treasure Ltd 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.

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.

Plant and equipment

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 120 (2024 - 120 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

18,347

318,653

5,260

342,260

Disposals

(18,347

)

(318,653

)

(5,260

)

(342,260

)

At 30 November 2025

-

-

-

-

DEPRECIATION

At 1 December 2024

11,278

133,442

3,917

148,637

Eliminated on disposal

(11,278

)

(133,442

)

(3,917

)

(148,637

)

At 30 November 2025

-

-

-

-

NET BOOK VALUE

At 30 November 2025

-

-

-

-

At 30 November 2024

7,069

185,211

1,343

193,623

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,758

246,942

Other debtors

3,277

3,257

Directors' loan accounts

135,990

131,956

VAT

9,827

-

152,852

382,155

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

10,467

16,371

Taxation and social security

183,610

133,067

Other creditors

6,496

4,314

200,573

153,752

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

-

13,230

Deferred

tax

£

Balance at 1 December 2024

13,230

Credit to Statement of Income and Retained Earnings during year

(13,230

)

Balance at 30 November 2025

-

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

G J Treasure

Balance outstanding at start of year

131,956

49,178

Amounts advanced

149,767

136,222

Amounts repaid

(145,733

)

(53,444

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

135,990

131,956

M J Treasure

Balance outstanding at start of year

-

31,035

Amounts advanced

50,166

142,894

Amounts repaid

(50,166

)

(173,929

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

Interest at the official rate of 2.25%/3.75% has been charged on the directors' loans.