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REGISTERED NUMBER: SC389589 (Scotland)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2024 |

| for |

| GCA Contracts Ltd |

| GCA Contracts Ltd (Registered number: SC389589) |

Contents of the Financial Statements

for the Year Ended 31 December 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| GCA Contracts Ltd |

Company Information

for the Year Ended 31 December 2024

| DIRECTOR: | G A Coyle

| SECRETARY: | M Coyle

| REGISTERED OFFICE: | 10 Clydesdale Street

| Hamilton

| ML3 0DP

| REGISTERED NUMBER: | SC389589 (Scotland)

| ACCOUNTANTS: | Wallace and Company C.A.

| 10 Clydesdale Street

| Hamilton

| Strathclyde

| ML3 0DP

| GCA Contracts Ltd (Registered number: SC389589) |

Balance Sheet

31 December 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 10,000 |  | 10,000 |  |

Tangible assets | 6 | 4,686 |  | 6,248 |  |

14,686 |  | 16,248 |  |

CURRENT ASSETS

Cash at bank | 3,025 |  | 3,895 |  |

CREDITORS

Amounts falling due within one year | 7 | 16,647 |  | 15,817 |  |

NET CURRENT LIABILITIES | (13,622 | ) | (11,922 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,064 |  | 4,326 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 674 |  | 3,629 |  |

NET ASSETS | 390 |  | 697 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 290 |  | 597 |  |

SHAREHOLDERS' FUNDS | 390 |  | 697 |  |

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

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

The director acknowledges his 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.

| GCA Contracts Ltd (Registered number: SC389589) |

Balance Sheet - continued

31 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 September 2025 and were signed by:

G A Coyle - Director

| GCA Contracts Ltd (Registered number: SC389589) |

Notes to the Financial Statements

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| GCA Contracts Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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 in respect of work done on contracts, net of value added tax.

| Goodwill

| Goodwill has not been amortised as it is the opinion of the director that this asset will increase in value.

| Financial instruments

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities; including creditors, bank loans and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| GCA Contracts Ltd (Registered number: SC389589) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

3. | ACCOUNTING POLICIES - continued

| 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.

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2023 - 3 ) .

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2024

| and 31 December 2024 | 10,000 |  |

| NET BOOK VALUE

| At 31 December 2024 | 10,000 |  |

| At 31 December 2023 | 10,000 |  |

| GCA Contracts Ltd (Registered number: SC389589) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

6. | TANGIBLE FIXED ASSETS

| Motor

| vehicles

£ |

| COST

| At 1 January 2024

| and 31 December 2024 | 14,810 |  |

| DEPRECIATION

| At 1 January 2024 | 8,562 |  |

| Charge for year | 1,562 |  |

| At 31 December 2024 | 10,124 |  |

| NET BOOK VALUE

| At 31 December 2024 | 4,686 |  |

| At 31 December 2023 | 6,248 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans and overdrafts | 3,195 |  | 3,195 |  |

| Trade creditors | 3,065 |  | 2,078 |  |

| Taxation and social security | 1,346 |  | 398 |  |

| Other creditors | 9,041 |  | 10,146 |  |

16,647 |  | 15,817 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans | 674 |  | 3,629 |  |