G D PARRY GEMS LTD

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 09835166

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	1,750		1,750
Debtors	5	49,750		50,991
Cash at bank and in hand		1,969		-

		53,469		52,741
Creditors: Amounts Falling Due Within One Year	6	(53,054 )		(47,511 )

NET CURRENT ASSETS (LIABILITIES)			415		5,230

TOTAL ASSETS LESS CURRENT LIABILITIES			415		5,230

Creditors: Amounts Falling Due After More Than One Year	7		-		(1,046 )

NET ASSETS			415		4,184

CAPITAL AND RESERVES
Called up share capital			1		1
Income Statement			414		4,183

SHAREHOLDERS' FUNDS			415		4,184

Page 1

Page 2

G D PARRY GEMS LTD

Statement of Financial Position (continued)

As At 20 April 2026

For the year ending 20 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Glen PARRY

Director

24/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

G D PARRY GEMS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09835166 . The registered office is 39 Hylton Street, Birmingham, B18 6HJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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

2.3. Stocks and Work in Progress

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 stocks.

2.4. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

4. Stocks

	2026	2025
	£	£
Stock	1,750	1,750

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	9,445	12,992
Director's loan account	40,305	37,999

	49,750	50,991

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,116	2,369
Bank loans and overdrafts	10,838	10,470
Corporation tax	22,650	19,301
Other taxes and social security	5,636	1,920
VAT	1,290	4,901
Accruals and deferred income	11,524	8,550

	53,054	47,511

Page 3

Page 4

G D PARRY GEMS LTD

Notes to the Financial Statements (continued)

For The Year Ended 20 April 2026

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	1,046

8. Related Party Transactions

The ultimate controlling party during the year was Glen Parry, director, whom controls the company by virtue of owning 100% of the share capital.

At the balance sheet date the director had an overdrawn director's loan account balance of £40,305 (2025 - overdrawn £37,999)

Page 4