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REGISTERED NUMBER: 05370848 (England and Wales)






















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

GROUP GA LTD

GROUP GA LTD (REGISTERED NUMBER: 05370848)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


GROUP GA LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2024







DIRECTORS: Mr C S L Vink
Mr P S Clarke
Mr A Brumby
Mr R Bruce
Mr M A Howarth





REGISTERED OFFICE: Unit H
Moses Winter Way
Wallingford
Oxfordshire
OX10 9FE





REGISTERED NUMBER: 05370848 (England and Wales)





ACCOUNTANTS: Aspen Waite Limited
Chartered Accountants
Rubis House
15 Friarn Street
Bridgwater
Somerset
TA6 3LH

GROUP GA LTD (REGISTERED NUMBER: 05370848)

BALANCE SHEET
31ST DECEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 567,320 580,772
Investments 5 1 1
567,321 580,773

CURRENT ASSETS
Stocks 12,300 12,000
Debtors 6 1,984,051 1,578,832
Cash at bank and in hand 788,562 687,851
2,784,913 2,278,683
CREDITORS
Amounts falling due within one year 7 (2,491,048 ) (2,007,677 )
NET CURRENT ASSETS 293,865 271,006
TOTAL ASSETS LESS CURRENT
LIABILITIES

861,186

851,779

PROVISIONS FOR LIABILITIES 8 (60,867 ) (44,625 )
NET ASSETS 800,319 807,154

CAPITAL AND RESERVES
Called up share capital 9 1,322 1,652
Share premium 10 17,957 17,957
Capital redemption reserve 10 (699,670 ) (699,670 )
Retained earnings 10 1,480,710 1,487,215
SHAREHOLDERS' FUNDS 800,319 807,154

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

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

GROUP GA LTD (REGISTERED NUMBER: 05370848)

BALANCE SHEET - continued
31ST DECEMBER 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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 26th June 2025 and were signed on its behalf by:





Mr C S L Vink - Director


GROUP GA LTD (REGISTERED NUMBER: 05370848)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024

1. STATUTORY INFORMATION

Group Ga 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - 20% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

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 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.

GROUP GA LTD (REGISTERED NUMBER: 05370848)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024

2. ACCOUNTING POLICIES - continued

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


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 63 (2023 - 63 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1st January 2024 342,480 25,747 120,229
Additions - - 5,500
At 31st December 2024 342,480 25,747 125,729
DEPRECIATION
At 1st January 2024 42,810 25,747 14,089
Charge for year 17,124 - 6,476
At 31st December 2024 59,934 25,747 20,565
NET BOOK VALUE
At 31st December 2024 282,546 - 105,164
At 31st December 2023 299,670 - 106,140

GROUP GA LTD (REGISTERED NUMBER: 05370848)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st January 2024 586,418 68,425 1,143,299
Additions 66,603 4,885 76,988
At 31st December 2024 653,021 73,310 1,220,287
DEPRECIATION
At 1st January 2024 425,175 54,706 562,527
Charge for year 61,974 4,866 90,440
At 31st December 2024 487,149 59,572 652,967
NET BOOK VALUE
At 31st December 2024 165,872 13,738 567,320
At 31st December 2023 161,243 13,719 580,772

5. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
At 1st January 2024
and 31st December 2024 185,000
PROVISIONS
At 1st January 2024
and 31st December 2024 184,999
NET BOOK VALUE
At 31st December 2024 1
At 31st December 2023 1

6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 1,000,926 946,280
Amounts recoverable on contract 448,978 487,287
Other debtors 50,046 56,450
Directors' loan accounts 15,509 405
Prepayments and accrued income 103,789 88,410
1,619,248 1,578,832

GROUP GA LTD (REGISTERED NUMBER: 05370848)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024

6. DEBTORS - continued
2024 2023
£    £   
Amounts falling due after more than one year:
CSLV Ltd 364,803 -

Aggregate amounts 1,984,051 1,578,832

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 354,178 182,408
Corporation tax 59,601 50,313
Social security and other taxes 88,405 100,101
Other creditors 1,346,804 1,239,049
Directors' loan accounts 4,021 7,789
Accruals and deferred income 638,039 428,017
2,491,048 2,007,677

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 60,867 44,625

Deferred
tax
£   
Balance at 1st January 2024 44,625
Provided during year 16,242
Balance at 31st December 2024 60,867

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary 1 1 1
2 Ordinary B 1 1 1
1,320 Ordinary C 1 1,320 1,650
1,322 1,652

GROUP GA LTD (REGISTERED NUMBER: 05370848)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024

10. RESERVES
Capital
Retained Share redemption
earnings premium reserve Totals
£    £    £    £   

At 1st January 2024 1,487,215 17,957 (699,670 ) 805,502
Profit for the year 171,305 171,305
Dividends (177,810 ) (177,810 )
At 31st December 2024 1,480,710 17,957 (699,670 ) 798,997