G G Trading Limited

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

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G G Trading Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 05906990

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		11,885		13,547
Investment Properties	6		802,276		802,276

			814,161		815,823
CURRENT ASSETS
Debtors	7	30,765		9,092
Cash at bank		264,858		162,424

		295,623		171,516
Creditors: Amounts Falling Due Within One Year	8	(7,755 )		(7,629 )

NET CURRENT ASSETS (LIABILITIES)			287,868		163,887

TOTAL ASSETS LESS CURRENT LIABILITIES			1,102,029		979,710

Creditors: Amounts Falling Due After More Than One Year	9		(286,708 )		(162,520 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,021 )		(2,322 )

NET ASSETS			813,300		814,868

CAPITAL AND RESERVES
Called up share capital	11		98		98
Revaluation reserve	13		57,628		57,628
Profit and Loss Account			755,574		757,142

SHAREHOLDERS' FUNDS			813,300		814,868

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G G Trading Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 A S Gill

Director

6 October 2026

The notes on pages 4 to 7 form part of these financial statements.

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G G Trading Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

G G Trading Limited is a private company, limited by shares, incorporated in England & Wales. The Company's registered number and registered office can be found in the Company Information page.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.

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:

Property Improvements	10% SL
Plant & Machinery	10% RB
Motor Vehicles	25% RB
Computer Equipment	3 YR SL

2.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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G G Trading Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	31,030

As at 31 March 2026	31,030

Amortisation
As at 1 April 2025	31,030

As at 31 March 2026	31,030

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Land & Property
	Property Improvements	Plant & Machinery	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	15,345	18,099	799	34,243

As at 31 March 2026	15,345	18,099	799	34,243

Depreciation
As at 1 April 2025	3,069	16,828	799	20,696
Provided during the period	1,535	127	-	1,662

As at 31 March 2026	4,604	16,955	799	22,358

Net Book Value
As at 31 March 2026	10,741	1,144	-	11,885

As at 1 April 2025	12,276	1,271	-	13,547

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G G Trading Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Investment Property

	2026
	£
Fair Value
As at 1 April 2025 and 31 March 2026	802,276

7. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	4,547	9,092
Directors' loan accounts	26,218	-

	30,765	9,092

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	2,898	1,373
Taxation and social security	4,857	6,256

	7,755	7,629

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

	2026	2025
	£	£
Other loans	286,708	162,520

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2025	2,322	2,322
Utilised	(301 )	(301)

Balance at 31 March 2026	2,021	2,021

11. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
25 Ordinary A shares of £ 1.00 each	25	25
25 Ordinary B shares of £ 1.00 each	25	25
24 Ordinary C shares of £ 1.00 each	24	24
24 Ordinary D shares of £ 1.00 each	24	24

	98	98

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G G Trading Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Amarjit Gill	(38 )	64,642	(38,386 )	-	26,218

The above loans are unsecured and repayable on demand. Interest has been charged at 3.25% in line with the official rate of interest per HMRC.

13. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 April 2025	57,628	757,142
Profit for the year and total comprehensive income	-	24,432

Dividends paid	-	(26,000)

As at 31 March 2026	57,628	755,574

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Directors	Mrs G K Gill
	Mr A S Gill

Secretary	Mrs G K Gill

Company Number	05906990

Registered Office	Lawnswood, Haye Lane
	Mappleborough Green
	Studley
	Warwickshire
	B80 7BX

Accountants	Hayward Wright
	4 Clews Road
	Redditch
	Worcestershire
	B98 7ST