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REGISTERED NUMBER: 06267183 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30 June 2024

for

GCS Group (Portable & Modular) Ltd

GCS Group (Portable & Modular) Ltd (Registered number: 06267183)






Contents of the Financial Statements
for the year ended 30 June 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


GCS Group (Portable & Modular) Ltd

Company Information
for the year ended 30 June 2024







DIRECTORS: Mr Gary Mark Sheppard
Mrs Cheryl Sheppard





SECRETARY: Mrs Cheryl Sheppard





REGISTERED OFFICE: Cedars Farm Barn
Market Street
Draycott
Derbyshire
DE72 3NB





REGISTERED NUMBER: 06267183 (England and Wales)





ACCOUNTANTS: Clayton & Brewill
Chartered Accountants
Cawley House
149-155 Canal Street
Nottingham
Nottinghamshire
NG1 7HR

GCS Group (Portable & Modular) Ltd (Registered number: 06267183)

Abridged Balance Sheet
30 June 2024

30/6/24 30/6/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 45,359 35

CURRENT ASSETS
Stocks 50,146 -
Debtors 286,295 128,888
Prepayments and accrued income 1,039,981 152,871
Cash at bank 609,391 264,081
1,985,813 545,840
CREDITORS
Amounts falling due within one year 543,588 173,469
NET CURRENT ASSETS 1,442,225 372,371
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,487,584

372,406

CREDITORS
Amounts falling due after more than one
year

5

(141,320

)

(187,153

)

PROVISIONS FOR LIABILITIES (9,000 ) -

ACCRUALS AND DEFERRED INCOME (1,307,130 ) (180,667 )
NET ASSETS 30,134 4,586

CAPITAL AND RESERVES
Called up share capital 6 10 10
Retained earnings 30,124 4,576
SHAREHOLDERS' FUNDS 30,134 4,586

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

GCS Group (Portable & Modular) Ltd (Registered number: 06267183)

Abridged Balance Sheet - continued
30 June 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 June 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 November 2024 and were signed on its behalf by:





Mr Gary Mark Sheppard - Director


GCS Group (Portable & Modular) Ltd (Registered number: 06267183)

Notes to the Financial Statements
for the year ended 30 June 2024

1. STATUTORY INFORMATION

GCS Group (Portable & Modular) 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 - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

GCS Group (Portable & Modular) Ltd (Registered number: 06267183)

Notes to the Financial Statements - continued
for the year ended 30 June 2024

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 July 2023 7,552
Additions 48,289
At 30 June 2024 55,841
DEPRECIATION
At 1 July 2023 7,517
Charge for year 2,965
At 30 June 2024 10,482
NET BOOK VALUE
At 30 June 2024 45,359
At 30 June 2023 35

5. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE
YEARS
30/6/24 30/6/23
£    £   
Repayable by instalments
Other loans more 5yrs instal - 3,820

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30/6/24 30/6/23
value: £    £   
10 Ordinary £1 10 10

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2024 and 30 June 2023:

30/6/24 30/6/23
£    £   
Mr Gary Mark Sheppard and Mrs Cheryl Sheppard
Balance outstanding at start of year 72,885 80,000
Amounts advanced 64,759 23,679
Amounts repaid - (30,794 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 137,644 72,885