REGISTERED NUMBER: 06878036 (England and Wales)

GHD7 LIMITED

Financial Statements for the Year Ended 31 January 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C C Davies

SECRETARY:

Mrs D L Davies

REGISTERED OFFICE:

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

REGISTERED NUMBER:

06878036 (England and Wales)

SENIOR STATUTORY AUDITOR:

Laura Branson-Bradshaw ACA FCCA

AUDITORS:

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

339,086

384,227

339,086

384,227

CURRENT ASSETS

Stocks

230,083

228,022

Debtors

6

689,727

571,655

Cash at bank and in hand

176,196

85,106

1,096,006

884,783

CREDITORS

Amounts falling due within one year

7

1,082,224

1,047,960

NET CURRENT ASSETS/(LIABILITIES)

13,782

(163,177

)

TOTAL ASSETS LESS CURRENT LIABILITIES

352,868

221,050

CREDITORS

Amounts falling due after more than one year

8

(37,096

)

(80,674

)

PROVISIONS FOR LIABILITIES

(83,736

)

(94,794

)

NET ASSETS

232,036

45,582

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

231,936

45,482

232,036

45,582

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 28 October 2026 and were signed by:

C C Davies - Director

1.	STATUTORY INFORMATION

GHD7 Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The principle activity of the company in the year under review was that of retail grocery sales and fuel service station supplies.

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 reporting date for the current period has been extended for commercial reasons and therefore does not represent a standard 52-week period. As a result, the figures presented for the current and comparative periods are not directly comparable.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates

Management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

5% on cost

Plant & machinery

25% on cost & 5% reducing balance

Fixtures and fittings

25% on cost

Motor vehicles

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference shares or non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2025 - 27 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

370,000

AMORTISATION

At 1 February 2025

and 31 January 2026

370,000

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 February 2025

and 31 January 2026

6,511

420,582

166,868

11,150

605,111

DEPRECIATION

At 1 February 2025

2,336

61,321

148,730

8,497

220,884

Charge for year

326

40,277

3,366

1,172

45,141

At 31 January 2026

2,662

101,598

152,096

9,669

266,025

NET BOOK VALUE

At 31 January 2026

3,849

318,984

14,772

1,481

339,086

At 31 January 2025

4,175

359,261

18,138

2,653

384,227

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 February 2025

and 31 January 2026

111,112

DEPRECIATION

At 1 February 2025

12,820

Charge for year

11,111

Reclassification/transfer

1,472

At 31 January 2026

25,403

NET BOOK VALUE

At 31 January 2026

85,709

At 31 January 2025

98,292

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

39,358

47,283

Amounts owed by group undertakings

538,394

436,561

Other debtors

53,985

35,624

Tax

9,338

-

Prepayments

48,652

52,187

689,727

571,655

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

A F Blakemore and Son Limited

606,486

616,871

Hire purchase contracts (see note 9)

25,555

25,555

Trade creditors

233,898

207,178

Amounts owed to group undertakings

38,480

46,687

Corporation tax

75,990

28,772

Social security and other taxes

8,918

11,858

Other creditors

41,228

24,093

Accrued expenses

51,669

86,946

1,082,224

1,047,960

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts (see note 9)

37,096

80,674

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.1.26

31.1.25

£

£

Net obligations repayable:

Within one year

25,555

25,555

Between one and five years

37,096

80,674

62,651

106,229

Non-cancellable

operating leases

31.1.26

31.1.25

£

£

Within one year

115,404

115,404

Between one and five years

221,917

229,585

In more than five years

453,750

508,750

791,071

853,739

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

£

Hire purchase contracts

62,651

106,229

A F Blakemore loans

727,899

716,564

790,550

822,793

Assets held as security formally charged to the Bank:

An unlimited inter-company guarantee.

A debenture over all assets of the company dated 15 September 2009.

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Laura Branson-Bradshaw ACA FCCA (Senior Statutory Auditor)

for and on behalf of Lancaster Haskins Limited

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 January 2026 and the period ended 31 January 2025:

31.1.26

31.1.25

£

£

C C Davies

Balance outstanding at start of year

-

-

Amounts advanced

-

6,040

Amounts repaid

-

(6,040

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

13.	ULTIMATE CONTROLLING PARTY

The controlling party is C C Davies.

14.	GOING CONCERN

The accompanying financial statements have been prepared on the assumption that the company will continue as a going concern in the foreseeable future. Management has assessed the company's ability to continue as a going concern and has not identified any material uncertainties that may cast significant doubt on the company's ability to continue as a going concern.

Management's Assessment

Management has evaluated various factors, including the company's current financial position, projected future cash flows, and existing financing arrangements. Based on this assessment, management believes that the company has adequate resources to meet its obligations as they become due and to continue its operations.