GC BOW LTD - Accounts

GC BOW LTD
Contents Page
For the year ended 31 October 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

GC BOW LTD Accountants' Report For the year ended 31 October 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of GC BOW LTD for the year ended 31 October 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of GC BOW LTD for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of GC BOW LTD , as a body, in accordance with the terms of our engagement letter dated 31 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of GC BOW LTD and state those matters that we have agreed to state to the Board of Directors of GC BOW LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GC BOW LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that GC BOW LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of GC BOW LTD . You consider that GC BOW LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of GC BOW LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 October 2025. .................................................... S Uddin & Co Ltd T/A Shahabuddin & Co, Chartered Accountants 10 Abbey Parade, London SW19 1DG 31 October 2026 1

GC BOW LTD
Accountants' Report
For the year ended 31 October 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of GC BOW LTD for the year ended 31 October 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of GC BOW LTD for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of GC BOW LTD , as a body, in accordance with the terms of our engagement letter dated 31 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of GC BOW LTD and state those matters that we have agreed to state to the Board of Directors of GC BOW LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GC BOW LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that GC BOW LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of GC BOW LTD . You consider that GC BOW LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of GC BOW LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts

31 October 2025.

....................................................

S Uddin & Co Ltd T/A Shahabuddin & Co, Chartered Accountants
10 Abbey Parade, London
SW19 1DG
31 October 2026

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GC BOW LTD
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	187,485	181,604
		187,485	181,604
Current assets
Stocks		7,560	8,850
Debtors		15,407	25,407
Cash at bank and in hand		61,038	36,789
		84,005	71,046
Creditors: amount falling due within one year		(439,941)	(453,463)
Net current assets		(355,936)	(382,417)

Total assets less current liabilities		(168,451)	(200,813)
Net assets		(168,451)	(200,813)

Capital and reserves
Called up share capital		100	100
Profit and loss account		(168,551)	(200,913)
Shareholders' funds		(168,451)	(200,813)

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 31 October 2026 and were signed on its behalf by:

-------------------------------
Smail Belhouari
Director

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GC BOW LTD
Notes to the Abridged Financial Statements
For the year ended 31 October 2025

General Information

GC BOW LTD is a private company, limited by shares, registered in , registration number 13694718, registration address 90-92 BOW ROAD, LONDON ENGLAND, E3 3AA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

20% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the period was 40 (2024 : 36).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 November 2024	229,202	229,202
Additions	27,068	27,068
Disposals	-	-
At 31 October 2025	256,270	256,270
Depreciation
At 01 November 2024	47,598	47,598
Charge for year	21,187	21,187
On disposals	-	-
At 31 October 2025	68,785	68,785
Net book values
Closing balance as at 31 October 2025	187,485	187,485
Opening balance as at 01 November 2024	181,604	181,604

4.

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2025 £		2024 £		2025 £		2024 £
GC Camden Ltd, Grounded Coffee Company Ltd, Grounded Bakery Ltd and DJ & S Pizza Ltd	0		0		245,089		0

GC Camden Ltd, Grounded Coffee Company Ltd, Grounded Bakery Ltd and DJ & S Pizza Ltd are under the commoncontrol of Mr. Smail Belhouari and Mr. Djamal Kabouche, who each hold a 50% shareholding.

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