REGISTERED NUMBER: 08045407 (England and Wales)

Unaudited Financial Statements

for the Period 1 December 2024 to 31 March 2026

for

Gilfour Limited

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

Mrs G Fouracre

Mr A R Fouracre

REGISTERED OFFICE:

14 Mariners Way

Aldeburgh

Suffolk

IP15 5QH

REGISTERED NUMBER:

08045407 (England and Wales)

ACCOUNTANTS:

Knights Lowe Chartered Accountants

Eldo House

Kempson Way

Suffolk Business Park

Bury St Edmunds

Suffolk

IP32 7AR

FIXED ASSETS

Tangible assets

4

1,052

1,384

CURRENT ASSETS

Debtors

5

49,624

91,180

Cash at bank

75,404

80,388

125,028

171,568

CREDITORS

Amounts falling due within one year

6

29,994

80,280

NET CURRENT ASSETS

95,034

91,288

TOTAL ASSETS LESS CURRENT LIABILITIES

96,086

92,672

PROVISIONS FOR LIABILITIES

7

200

276

NET ASSETS

95,886

92,396

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

95,884

92,394

SHAREHOLDERS' FUNDS

95,886

92,396

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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 1 September 2026 and were signed on its behalf by:

Mr A R Fouracre - Director

1.	STATUTORY INFORMATION

Gilfour 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the period 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 period 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.

Impairment

At each reporting date, goodwill and other fixed assets, including tangible fixed assets and investments but excluding investment properties, are assessed to determine whether there is an indication that the carrying amount of an asset may be more than its recoverable amount and that the asset should be impaired. If there is an indication of possible impairment, the recoverable amount of an asset, which is the higher of its value in use and its net realisable value, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is written down to its estimated recoverable amount and an impairment loss is recognised in profit and loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

1,947

Additions

293

At 31 March 2026

2,240

DEPRECIATION

At 1 December 2024

563

Charge for period

625

At 31 March 2026

1,188

NET BOOK VALUE

At 31 March 2026

1,052

At 30 November 2024

1,384

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Trade debtors

9,445

7,010

Other debtors

40,179

84,170

49,624

91,180

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Trade creditors

344

347

Taxation and social security

26,750

19,963

Other creditors

2,900

59,970

29,994

80,280

7.	PROVISIONS FOR LIABILITIES

2026

2024

£

£

Deferred tax

Accelerated capital allowances

200

276

Deferred

tax

£

Balance at 1 December 2024

276

Provided during period

(76

)

Balance at 31 March 2026

200

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2024

value:

£

£

2

Ordinary

£1

2

2

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 March 2026 and the year ended 30 November 2024:

2026

2024

£

£

Mr A R Fouracre

Balance outstanding at start of period

36,329

-

Amounts advanced

47,235

47,444

Amounts repaid

(60,542

)

(11,115

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

23,022

36,329

Mrs G Fouracre

Balance outstanding at start of period

47,841

-

Amounts advanced

47,390

68,314

Amounts repaid

(78,074

)

(20,473

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

17,157

47,841