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REGISTERED NUMBER: 02810696 (England and Wales)


















Unaudited Financial Statements

for the Year Ended 31st March 2024

for

GCH Test & Computer Services Ltd

GCH Test & Computer Services Ltd (Registered number: 02810696)






Contents of the Financial Statements
for the Year Ended 31st March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


GCH Test & Computer Services Ltd

Company Information
for the Year Ended 31st March 2024







DIRECTORS: N W Collier
J S Girn
L S Hothi





SECRETARY: J S Girn





REGISTERED OFFICE: GCH House
Progress Business Centre
5 Whittle Parkway
Slough
Berkshire
SL1 6DQ





REGISTERED NUMBER: 02810696 (England and Wales)





ACCOUNTANTS: Hannaways
Trios House
Reform Road
Maidenhead
Berkshire
SL6 8BY

GCH Test & Computer Services Ltd (Registered number: 02810696)

Balance Sheet
31st March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,484 18,726

CURRENT ASSETS
Stocks 5 13,023 13,769
Debtors 6 17,264 15,920
Cash at bank and in hand 276,747 371,956
307,034 401,645
CREDITORS
Amounts falling due within one year 7 149,239 198,966
NET CURRENT ASSETS 157,795 202,679
TOTAL ASSETS LESS CURRENT
LIABILITIES

170,279

221,405

PROVISIONS FOR LIABILITIES 619 619
NET ASSETS 169,660 220,786

CAPITAL AND RESERVES
Called up share capital 9 300 300
Share premium 10 1,200 1,200
Retained earnings 10 168,160 219,286
SHAREHOLDERS' FUNDS 169,660 220,786

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

GCH Test & Computer Services Ltd (Registered number: 02810696)

Balance Sheet - continued
31st March 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2nd July 2024 and were signed on its behalf by:




N W Collier - Director



L S Hothi - Director


GCH Test & Computer Services Ltd (Registered number: 02810696)

Notes to the Financial Statements
for the Year Ended 31st March 2024

1. STATUTORY INFORMATION

GCH Test & Computer Services 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 30% on cost and 20% on cost
Motor vehicles - 20% 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

GCH Test & Computer Services Ltd (Registered number: 02810696)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024

2. ACCOUNTING POLICIES - continued

Short term debtors and creditors
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction cost. Any losses from impairment are recognised in the profit and loss account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1st April 2023
and 31st March 2024 229,903 31,210 261,113
DEPRECIATION
At 1st April 2023 229,903 12,484 242,387
Charge for year - 6,242 6,242
At 31st March 2024 229,903 18,726 248,629
NET BOOK VALUE
At 31st March 2024 - 12,484 12,484
At 31st March 2023 - 18,726 18,726

5. STOCKS
2024 2023
£    £   
Stocks 13,023 13,769

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 15,548 5,650
Other debtors - 8,385
Prepayments and accrued income 1,716 1,885
17,264 15,920

GCH Test & Computer Services Ltd (Registered number: 02810696)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 95,420 88,331
Corporation tax 2,183 39,985
Social security and other taxes 9,002 1,172
Other creditors 1,674 16,674
Directors' current accounts 962 15,962
Accruals and deferred income 39,998 36,842
149,239 198,966

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Between one and five years 23,167 55,600

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
300 Ordinary £1 300 300

10. RESERVES
Retained Share
earnings premium Totals
£    £    £   

At 1st April 2023 219,286 1,200 220,486
Profit for the year 4,374 4,374
Dividends (55,500 ) (55,500 )
At 31st March 2024 168,160 1,200 169,360

11. RELATED PARTY DISCLOSURES

During the year the company occupied premises owned by the directors N Collier, J Girn and L Hothi. The total rent paid in the year was £23,167. (2023: £55,600)