GDC Property Partners Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12173746

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,382		3,176
Investment Properties	5		353,619		353,619

			356,001		356,795
CURRENT ASSETS
Cash at bank and in hand		19,209		23,340

		19,209		23,340
Creditors: Amounts Falling Due Within One Year	6	(805 )		(2,265 )

NET CURRENT ASSETS (LIABILITIES)			18,404		21,075

TOTAL ASSETS LESS CURRENT LIABILITIES			374,405		377,870

Creditors: Amounts Falling Due After More Than One Year	7		(436,363 )		(436,363 )

NET LIABILITIES			(61,958 )		(58,493 )

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			(61,960 )		(58,495 )

SHAREHOLDERS' FUNDS			(61,958)		(58,493)

Page 1

Page 2

GDC Property Partners Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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 Profit and Loss Account.

On behalf of the board

Mr Gary Dudman

Director

30/09/2026

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

1. General Information

GDC Property Partners Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12173746 . The registered office is 2 Sheldon Court, Ditton, ME20 6AL.

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. Going Concern Disclosure

At the year end, the company's balance sheet shows an excess of liabilities over assets. The company

meets its working capital requirements through continued financial support of the directors. For this

reason, the directors believe that it is appropriate for these financial statements to be prepared on a

going concern basis.

2.3. Turnover

Turnover represents the fair value of the consideration received or receivable for rental income.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% reducing balance

2.5. Investment Properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure.

2.6. Financial Instruments

The company only has basic financial instruments measured at amortised cost, with no financial

instruments classed as other or basic instruments measured at fair value.

2.7. Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with

banks, other short-term liquid investments with original maturities of three months or less, and bank

overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 January 2025	7,434

As at 31 December 2025	7,434

...CONTINUED

Page 3

Page 4

GDC Property Partners Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025	4,258
Provided during the period	794

As at 31 December 2025	5,052

Net Book Value
As at 31 December 2025	2,382

As at 1 January 2025	3,176

5. Investment Property

	2025
	£
Fair Value
As at 1 January 2025 and 31 December 2025	353,619

Investment property comprises 3 properties, and are included at cost.

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	805	2,265

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

	2025	2024
	£	£
Bank loans	221,850	221,850
Other creditors	214,513	214,513

	436,363	436,363

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2