REGISTERED NUMBER: 08772161 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

G M C REDDITCH LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

M J Grimley

Ms S M Sherar

REGISTERED OFFICE:

Unit 6

Ennerdale Road

Shrewsbury

Shropshire

SY1 3LD

REGISTERED NUMBER:

08772161 (England and Wales)

ACCOUNTANTS:

D.R.E. & Co. Limited

Chartered Accountants

Kingsland House

39 Abbey Foregate

Shrewsbury

Shropshire

SY2 6BL

FIXED ASSETS

Tangible assets

5

84,899

70,652

Investments

6

100

100

84,999

70,752

CURRENT ASSETS

Stocks

7

3,434,004

3,363,124

Debtors

8

431,028

187,808

Cash at bank

379,268

328,860

4,244,300

3,879,792

CREDITORS

Amounts falling due within one year

9

3,304,802

3,009,858

NET CURRENT ASSETS

939,498

869,934

TOTAL ASSETS LESS CURRENT LIABILITIES

1,024,497

940,686

PROVISIONS FOR LIABILITIES

21,225

17,241

NET ASSETS

1,003,272

923,445

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,003,172

923,345

1,003,272

923,445

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by:

M J Grimley - Director

1.	STATUTORY INFORMATION

G M C Redditch 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention. The accounts have been prepared on a going concern basis.

The financial statements are presented in Sterling (£) rounded to the nearest £1.

Preparation of consolidated financial statements

The financial statements contain information about G M C Redditch Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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.

Improvements to property

-

10% on cost

Plant and machinery

-

20% on reducing balance and 5% on cost

Fixtures and fittings

-

25% on reducing balance

Website

-

25% on reducing balance

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

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

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price and subsequently carried at amortised cost with an assessment for objective evidence of impairment. Any impairment is recognised in profit and loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards or control of the ownership of the asset are transferred to another party.

Basic financial liabilities including trade and other creditors are initially recognised at transaction price and subsequently carried at amortised cost.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Taxation

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 6 ) .

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 May 2025

4,715

64,808

5,494

Additions

12,330

-

7,350

Disposals

-

-

-

At 30 April 2026

17,045

64,808

12,844

DEPRECIATION

At 1 May 2025

3,025

5,164

2,630

Charge for year

1,705

11,929

2,553

Eliminated on disposal

-

-

-

At 30 April 2026

4,730

17,093

5,183

NET BOOK VALUE

At 30 April 2026

12,315

47,715

7,661

At 30 April 2025

1,690

59,644

2,864

Computer

Website

equipment

Totals

£

£

£

COST

At 1 May 2025

18,754

24,232

118,003

Additions

15,425

6,071

41,176

Disposals

(18,754

)

(466

)

(19,220

)

At 30 April 2026

15,425

29,837

139,959

DEPRECIATION

At 1 May 2025

15,880

20,652

47,351

Charge for year

3,856

3,853

23,896

Eliminated on disposal

(15,880

)

(307

)

(16,187

)

At 30 April 2026

3,856

24,198

55,060

NET BOOK VALUE

At 30 April 2026

11,569

5,639

84,899

At 30 April 2025

2,874

3,580

70,652

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 May 2025

and 30 April 2026

100

NET BOOK VALUE

At 30 April 2026

100

At 30 April 2025

100

7.

STOCKS

30.4.26

30.4.25

£

£

Stocks

3,434,004

3,363,124

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

344,048

56,447

Amounts owed by group undertakings

53,439

31,981

Other debtors

100

-

VAT

-

61,454

Prepayments

33,441

37,926

431,028

187,808

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Other loans

41,138

-

Trade creditors

49,587

42,918

Tax

65,216

60,132

Social security and other taxes

5,990

5,289

VAT

123,631

-

Other creditors

2,921,086

2,827,084

Wages

21,480

20,353

Pension

1,101

852

Directors' current accounts

68,767

50,442

Accrued expenses

6,806

2,788

3,304,802

3,009,858

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of G M C Redditch Ltd for the year ended 30 April 2026 which comprise the Income Statement, Balance Sheet, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of G M C Redditch Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of G M C Redditch Ltd and state those matters that we have agreed to state to the Board of Directors of G M C Redditch Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than G M C Redditch Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that G M C Redditch Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of G M C Redditch Ltd. You consider that G M C Redditch Ltd 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 financial statements of G M C Redditch Ltd. 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 financial statements.

D.R.E. & Co. Limited

Chartered Accountants

Kingsland House

39 Abbey Foregate

Shrewsbury

Shropshire

SY2 6BL

18 August 2026