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Registered Number: 12008664
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 May 2025

for

G-TECH ENVIRONMENTAL LTD

 

 
Notes

 
2025
£

  2024
£
(as restated)
Fixed assets      
Tangible fixed assets 3 145,940    71,550 
145,940    71,550 
Current assets      
Debtors 207,938    66,741 
Cash at bank and in hand 72,672    63,029 
280,610    129,770 
Creditors: amount falling due within one year (119,791)   (135,567)
Net current assets 160,819    (5,797)
 
Total assets less current liabilities 306,759    65,753 
Creditors: amount falling due after more than one year (74,482)   (82,069)
Provisions for liabilities (13,749)  
Net assets 218,528    (16,316)
 

Capital and reserves
     
Called up share capital 4 2    2 
Profit and loss account 218,526    (16,318)
Shareholders' funds 218,528    (16,316)
 


For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

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 by the board of directors on 07 July 2025 and were signed on its behalf by:


-------------------------------
Gareth Huw Williams
Director
1
General Information
G-TECH ENVIRONMENTAL LTD is a private company, limited by shares, registered in England and Wales, registration number 12008664, registration address 12 SCHOOL STREET, BRITHDIR , NEW TREDEGAR, NP24 6JH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Change in accounting policy
The company has changed its reporting standard from Micro Entity reporting (FRS105) to Small company reporting (FRS 102). This change is mandatory as the Micro Entity thresholds have been reached. 

As per the guidelines, the prior year figures (2024) have been restated.  
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 20% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 9 (2024 : 6).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 June 2024 25,948    97,281    1,144    124,373 
Additions 35,610    72,792    1,451    109,853 
Disposals   (19,999)     (19,999)
At 31 May 2025 61,558    150,074    2,595    214,227 
Depreciation
At 01 June 2024 8,377    18,772    1,144    28,293 
Charge for year 8,593    18,846    290    27,729 
On disposals   12,265      12,265 
At 31 May 2025 16,970    49,883    1,434    68,287 
Net book values
Closing balance as at 31 May 2025 44,588    100,191    1,161    145,940 
Opening balance as at 01 June 2024 17,571    53,979      71,550 


4.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
2 Ordinary shares of £1.00 each  
 

2