REGISTERED NUMBER: 11426017 (England and Wales)

G&H PROPERTY GROUP LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G A Kelly

M A Craven

D A Davis

REGISTERED OFFICE:

Firlands Mill

South Parade

Pudsey

West Yorkshire

LS28 8AD

REGISTERED NUMBER:

11426017 (England and Wales)

ACCOUNTANTS:

UHY BPR Heaton

Chartered Accountants

Glenewes House

Gate Way Drive

Leeds

West Yorkshire

LS19 7XY

FIXED ASSETS

Investment property

4

297,144

297,144

CURRENT ASSETS

Debtors

5

31

18,659

Cash at bank

997

763

1,028

19,422

CREDITORS

Amounts falling due within one year

6

(251,165

)

(9,495

)

NET CURRENT (LIABILITIES)/ASSETS

(250,137

)

9,927

TOTAL ASSETS LESS CURRENT LIABILITIES

47,007

307,071

CREDITORS

Amounts falling due after more than one year

7

-

(285,000

)

NET ASSETS

47,007

22,071

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

46,907

21,971

SHAREHOLDERS' FUNDS

47,007

22,071

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

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

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 21 September 2026 and were signed on its behalf by:

M A Craven - Director

1.	STATUTORY INFORMATION

G&H Property Group 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.

The financial statements are presented in sterling which is the functional currency of the company rounded to the nearest pound.

Investment property

Investment property is shown at cost which is considered by the director to be a fair valuation.

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial assets and liabilities are initially measured at transaction price, except for those financial assets classified as at fair value through profit or loss.

Basic financial instruments

Basic financial instruments are those with relatively straight forward terms and would normally include cash, bank balances, trade debtors, trade creditors and uncomplicated bank loans.

Where the arrangement does not constitute a financing transaction, e.g. trade debtors on normal commercial terms, the debtor will be valued initially at transaction price (i.e. cost) and subsequently at transaction price less impairment (if any) due to concerns over recoverability.

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.

Income

Income represents gross rents receivable over the terms of the lease when due.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

297,144

NET BOOK VALUE

At 31 December 2025

297,144

At 31 December 2024

297,144

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

18,000

Other debtors

31

659

31

18,659

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

15

47

Taxation and social security

8,312

7,745

Other creditors

242,838

1,703

251,165

9,495

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

-

285,000

8.	RELATED PARTY DISCLOSURES

Included in creditors is an interest free unsecured loan in the sum of £241,000 (2024: £285,000) due to a company controlled by the directors. Subsequent to the balance sheet date, the loan was repaid in full.

9.	POST BALANCE SHEET EVENTS

The directors have considered events occurring after the balance sheet date and up to the date on which these financial statements were approved. The matter set out below is considered to be a non-adjusting event after the reporting period. Accordingly, no adjustment has been made to these financial statements.

Subsequent to the balance sheet date, a loan facility was entered into by a company under common control. To secure this facility, a charge was created on 24 July 2026 in favour of Reward Finance Group Limited. This security includes a fixed charge over the company's freehold investment property (with a carrying value of £297,144), a floating charge over the wider undertaking of the company, and a negative pledge restricting the company's ability to create further security over its assets.

10.	LEASE AGREEMENTS

£

£

Lease income due less than 1 year

36,000

36,000

Lease income due more than 1 year

-

36,000

36,000

72,000