REGISTERED NUMBER: 09486090 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

GSHWI (REDLAND ROAD) LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G J A White

Mr S Hollis

Mrs J L Hollis

REGISTERED OFFICE:

c/o Michael Heaven & Associates Limited

47 Calthorpe Road

Edgbaston

BIRMINGHAM

West Midlands

B15 1TH

REGISTERED NUMBER:

09486090 (England and Wales)

ACCOUNTANTS:

Michael Heaven & Associates Limited

Chartered Certified Accountants

47 Calthorpe Road

Edgbaston

BIRMINGHAM

B15 1TH

BANKERS:

NatWest Bank PLC

1 St Philips Place

Birmingham

B3 2PT

INCORPORATED:

12th March 2015

CURRENT ASSETS

Debtors

-

17,018

Cash at bank

1,234

6,695

1,234

23,713

CREDITORS

Amounts falling due within one year

29,214

7,632

NET CURRENT (LIABILITIES)/ASSETS

(27,980

)

16,081

TOTAL ASSETS LESS CURRENT LIABILITIES

(27,980

)

16,081

PROVISIONS FOR LIABILITIES

4

155,000

-

NET (LIABILITIES)/ASSETS

(182,980

)

16,081

CAPITAL AND RESERVES

Called up share capital

5

4

4

Retained earnings

(182,984

)

16,077

SHAREHOLDERS' FUNDS

(182,980

)

16,081

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31st December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 9th September 2026 and were signed on its behalf by:

Mr G J A White - Director

1.	STATUTORY INFORMATION

GSHWI (Redland Road) 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.

Going concern

At the year end the company shows an insolvent balance sheet. The company meets its day to day working capital requirements through the support of its directors who have undertaken that this support will not be withdrawn within twelve months from the date of signature of these financial statement. On this basis the directors consider it appropriate to prepare these accounts on a going concern basis

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans from related parties.

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.

Shareholder loan interest

Shareholder interest is accrued and is only paid from retained profits after the payment of all other costs.

Intercompany loans

There is no interest payable or receivable on the inter-company loans with its subsidiary and this is repayable on demand.

Other loans

Other loans represent a secured loan repayable on 28 days notice with interest receivable at 8%.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

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

4.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Other provisions

Provision for legal claim

155,000

-

Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

At the reporting date, the company was subject to an ongoing legal claim arising from a historic transaction. Following the year end, the matter was resolved and a settlement of £155,000 was agreed. As the settlement provides further evidence of an obligation existing at the reporting date and was paid before the submission date, a provision of £155,000 has been recognised in these financial statements.

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

4

Ordinary shares

£1

4

4

6.	RELATED PARTY TRANSACTION

At the year end there was a balance of £27,000 (2024 - £Nil) due to shareholders.