REGISTERED NUMBER: 15504822 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

GKD LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

G PASRICHA

REGISTERED OFFICE:

5 The Quadrant

Coventry

CV1 2EL

REGISTERED NUMBER:

15504822 (England and Wales)

ACCOUNTANTS:

Askews Chartered Certified Accountants

5 The Quadrant

Coventry

West Midlands

CV1 2EL

FIXED ASSETS

Investments

4

51

51

CURRENT ASSETS

Debtors

5

1,109

45,103

Cash at bank

33,369

-

34,478

45,103

CREDITORS

Amounts falling due within one year

6

18,704

23,973

NET CURRENT ASSETS

15,774

21,130

TOTAL ASSETS LESS CURRENT LIABILITIES

15,825

21,181

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

15,824

21,180

15,825

21,181

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 15 October 2026 and were signed by:

G PASRICHA - Director

1.	STATUTORY INFORMATION

Gkd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - NIL ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 March 2025

and 28 February 2026

51

NET BOOK VALUE

At 28 February 2026

51

At 28 February 2025

51

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,109

45,103

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

306

-

Taxation and social security

(969

)

5,271

Other creditors

19,367

18,702

18,704

23,973

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 28 February 2026 and the period ended 28 February 2025:

2026

2025

£

£

G PASRICHA

Balance outstanding at start of year

(17,380

)

-

Amounts advanced

-

1

Amounts repaid

(50

)

(17,381

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(17,430

)

(17,380

)

8.	RELATED PARTY DISCLOSURES

At the year end, the company owed £50.04 to Bell Dhillon Ltd, a company of which the owner is a director.

At the end of the year, the company was owed £1,110 by GKD Ventures Ltd, a company controlled by the director.