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REGISTERED NUMBER: 11788769 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

G&CT CONSULTANTS LTD

G&CT CONSULTANTS LTD (REGISTERED NUMBER: 11788769)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


G&CT CONSULTANTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: G B Turner
C A Turner





REGISTERED OFFICE: 2 Grey Crescent
Newtown Linford
Leicestershire
LE6 0AA





REGISTERED NUMBER: 11788769 (England and Wales)





ACCOUNTANTS: TC Group
31 High View Close
Hamilton Office Park
Leicester
Leicestershire
LE4 9LJ

G&CT CONSULTANTS LTD (REGISTERED NUMBER: 11788769)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 77,775 27,334
Investment property 5 30,000 30,000
107,775 57,334

CURRENT ASSETS
Debtors 6 182,445 53,072
Cash at bank 188,608 368,169
371,053 421,241
CREDITORS
Amounts falling due within one year 7 50,025 78,967
NET CURRENT ASSETS 321,028 342,274
TOTAL ASSETS LESS CURRENT LIABILITIES 428,803 399,608

CREDITORS
Amounts falling due after more than one
year

8

(37,325

)

-

PROVISIONS FOR LIABILITIES (5,967 ) (6,834 )
NET ASSETS 385,511 392,774

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 385,411 392,674
385,511 392,774

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

G&CT CONSULTANTS LTD (REGISTERED NUMBER: 11788769)

BALANCE SHEET - continued
31 MARCH 2025


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 Board of Directors and authorised for issue on 29 April 2025 and were signed on its behalf by:





G B Turner - Director


G&CT CONSULTANTS LTD (REGISTERED NUMBER: 11788769)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

G&CT Consultants 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, fittings & equipment - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Motor vehicle depreciation policy is cost less estimated residual value @25%.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

G&CT CONSULTANTS LTD (REGISTERED NUMBER: 11788769)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


2. ACCOUNTING POLICIES - continued

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 3 (2024 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures,
fittings Motor Computer
& equipment vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 3,191 35,905 7,571 46,667
Additions 333 65,743 2,097 68,173
Disposals (1,271 ) - (3,683 ) (4,954 )
At 31 March 2025 2,253 101,648 5,985 109,886
DEPRECIATION
At 1 April 2024 1,253 11,952 6,128 19,333
Charge for year 540 15,575 1,145 17,260
Eliminated on disposal (799 ) - (3,683 ) (4,482 )
At 31 March 2025 994 27,527 3,590 32,111
NET BOOK VALUE
At 31 March 2025 1,259 74,121 2,395 77,775
At 31 March 2024 1,938 23,953 1,443 27,334

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024
and 31 March 2025 30,000
NET BOOK VALUE
At 31 March 2025 30,000
At 31 March 2024 30,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 21,773 40,413
Other debtors 160,672 12,659
182,445 53,072

G&CT CONSULTANTS LTD (REGISTERED NUMBER: 11788769)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 6,580 -
Trade creditors 189 1,351
Taxation and social security 40,781 74,097
Other creditors 2,475 3,519
50,025 78,967

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 37,325 -

9. RELATED PARTY DISCLOSURES

Included within other debtors is a loan to the directors of £144,897 (2024 - £437 credit). This loan is interest free and repayable upon demand.