REGISTERED NUMBER: 12521291 (England and Wales)

Financial Statements

for the Year Ended 31 March 2026

for

Gordon-Hay And Fettiplace Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

N Fettiplace

REGISTERED OFFICE:

c/o Parker Cavendish, Suite 301

Stanmore Business and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

REGISTERED NUMBER:

12521291 (England and Wales)

ACCOUNTANTS:

Parker Cavendish

Chartered Accountants

Suite 301, Stanmore Business

and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

FIXED ASSETS

Investment property

4

907,410

907,410

CURRENT ASSETS

Debtors

5

207

3,386

Cash at bank

14,887

30,418

15,094

33,804

CREDITORS

Amounts falling due within one year

6

(387,198

)

(411,484

)

NET CURRENT LIABILITIES

(372,104

)

(377,680

)

TOTAL ASSETS LESS CURRENT LIABILITIES

535,306

529,730

CREDITORS

Amounts falling due after more than one year

7

(516,592

)

(516,592

)

NET ASSETS

18,714

13,138

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

18,614

13,038

18,714

13,138

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 18 August 2026 and were signed by:

N Fettiplace - Director

1.	STATUTORY INFORMATION

Gordon-Hay And Fettiplace 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, modified to include investment property at fair value.

Turnover

Turnover represents rents receivable. Income is recognised over the period of the tenancy agreement.

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

907,410

NET BOOK VALUE

At 31 March 2026

907,410

At 31 March 2025

907,410

The fair value of the investment properties has been arrived at on the basis of a valuation carried out at 31 March 2026 by the director of the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

If investment property was stated on a historical cost basis rather than that of the fair value basis, the amount recognised in the accounts would also have been £907,410 (2025: £907,410).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

207

3,386

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

108

-

Taxation and social security

1,308

1,589

Other creditors

385,782

409,895

387,198

411,484

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

516,592

516,592

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

516,592

516,592

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

516,592

516,592

The company has taken out two buy to let mortgages with The Mortgage Works (UK) PLC, secured by way of fixed charges over the company's investment property.

9.	RELATED PARTY DISCLOSURES

Included within other creditors at the year end is an amount of £384,583 (2025: £408,755) due to the director N Fettiplace. This amount has been provided unsecured, interest free and is repayable on demand.

Included within other debtors at the year end is an amount of £nil (2025: £3,386) due from 36-38 Tisbury Road Freeholders Ltd, a company in which N Fettiplace is the director.The advance had been provided interest free and was repaid in full.