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GDL GROUP LTD

Registered Number
12925797
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

GDL GROUP LTD
Company Information
for the year from 1 November 2024 to 31 October 2025

Directors | MCAULAY, Guy Dominic
| ROBSON, David
| SHEARS, Lily Grace

Registered Address | 15 Riverside Studios Amethyst Road
| Newcastle Business Park
| Newcastle Upon Tyne
| NE4 7YL

Registered Number | 12925797 (England and Wales)

GDL GROUP LTD
Statement of Financial Position
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 536,499 |  |  |  | 536,499
|  |  |  | 536,499 |  |  |  | 536,499
Current assets |  |  |  |  |  |  |  |
Debtors |  | 3 |  |  |  | 3 |  |
|  | 3 |  |  |  | 3 |  |
Net current assets (liabilities) |  |  |  | 3 |  |  |  | 3
Total assets less current liabilities |  |  |  | 536,502 |  |  |  | 536,502
Creditors amounts falling due after one year |  |  |  | (396,635) |  |  |  | (395,738)
Net assets |  |  |  | 139,867 |  |  |  | 140,764
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 3 |  |  |  | 3
Profit and loss account |  |  |  | 139,864 |  |  |  | 140,761
Shareholders' funds |  |  |  | 139,867 |  |  |  | 140,764

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- 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 and authorised for issue by the Board of Directors on 19 June 2026, and are signed on its behalf by:
MCAULAY, Guy Dominic Director
ROBSON, David Director
SHEARS, Lily Grace Director Registered Company No. 12925797

GDL GROUP LTD
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 November 24 | 536,499
| At 31 October 25 | 536,499
| Net book value
| At 31 October 25 | 536,499
| At 31 October 24 | 536,499