REGISTERED NUMBER: 07150627 (England and Wales)

Report of the Director and

Unaudited Financial Statements

FOR THE PERIOD

1 September 2023 to 28 February 2025

for

GDF CONSULTANCY.COM LIMITED

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

J A Gregory

REGISTERED OFFICE:

Bath House

6-8 Bath Street

Bristol

BS1 6HL

REGISTERED NUMBER:

07150627 (England and Wales)

ACCOUNTANTS:

Gravita

Chartered Accountants

6-8 Bath Street

Bristol

BS1 6HL

The director presents his report with the financial statements of the company for the period 1 September 2023 to 28 February 2025.

PRINCIPAL ACTIVITY

The company works within the educational SEN sector, offering provision in unique land-based and sport-based environments.

Nationally, the company is registered with six local authorities as an Alternative Provision provider. Working with regional partners, this unique strategy has expanded to include new independent SEN schools, ranging from primary provision to applications for secondary schools. This legacy strategy supports sustainability for the company's partners, communities, and most importantly, for SEN children and their families.

To strengthen the sustainability and legacy for the company, charities and not-for-profit organisations, the company works closely with them to develop and transfer knowledge to their employees.

Further land acquisitions have been made, enabling the expansion of three existing sites into a network of up to 12 primary and secondary SEN schools.

DIRECTOR

J A Gregory held office during the whole of the period from 1 September 2023 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

J A Gregory - Director

24 September 2025

FIXED ASSETS

Tangible assets

3

65,889

14,178

CURRENT ASSETS

Debtors

4

206,470

58,062

Cash at bank

142,363

76,201

348,833

134,263

CREDITORS

Amounts falling due within one year

5

(268,974

)

(90,269

)

NET CURRENT ASSETS

79,859

43,994

TOTAL ASSETS LESS CURRENT LIABILITIES

145,748

58,172

CREDITORS

Amounts falling due after more than one year

6

(34,862

)

(49,975

)

PROVISIONS FOR LIABILITIES

(16,458

)

(3,545

)

NET ASSETS

94,428

4,652

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

94,427

4,651

SHAREHOLDERS' FUNDS

94,428

4,652

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2025 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 September 2025 and were signed by:

J A Gregory - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

Going concern

The financial statements have been prepared on a going concern basis. The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. On this basis, the director has concluded that he can continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover represents training and human resource activities provided together with the receipt of grants for the provision of such services.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised 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 trade and other debtors, amounts due from group undertakings and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities, including trade and other creditors and amounts due to group undertakings 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. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when, and only when, the company's contractual obligations are discharged, cancelled, or they expire.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 period 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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 14 (2023 - 13 ) .

3.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2023

17,389

14,973

9,996

10,183

52,541

Additions

1,800

-

59,789

9,640

71,229

At 28 February 2025

19,189

14,973

69,785

19,823

123,770

DEPRECIATION

At 1 September 2023

14,228

7,370

8,662

8,103

38,363

Charge for period

1,373

2,851

12,740

2,554

19,518

At 28 February 2025

15,601

10,221

21,402

10,657

57,881

NET BOOK VALUE

At 28 February 2025

3,588

4,752

48,383

9,166

65,889

At 31 August 2023

3,161

7,603

1,334

2,080

14,178

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Other debtors

187,574

20,228

Directors' current accounts

9,349

28,287

Tax

9,547

9,547

206,470

58,062

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Bank loans and overdrafts

7,129

6,815

Other loans

1,200

1,200

Trade creditors

-

2,349

Tax

114,948

19,237

Social security and other taxes

27,565

56,070

VAT

57,498

-

Other creditors

3,757

1,298

Other creditors - loan

53,977

-

Accrued expenses

2,900

3,300

268,974

90,269

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2023

£

£

Bank loans

591

12,304

Other loans

34,271

37,671

34,862

49,975

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2023

£

£

Other loans

35,471

38,871

The director has given a personal guarantee over the Funding Circle loan.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2023

value:

£

£

1

Ordinary

1

1

1

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 28 February 2025 and the year ended 31 August 2023:

2025

2023

£

£

J A Gregory

Balance outstanding at start of period

28,287

27,130

Amounts advanced

-

48,107

Amounts repaid

(18,938

)

(46,950

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

9,349

28,287