REGISTERED NUMBER: 02069605 (England and Wales)

Gauge Developments Group Limited

Unaudited Financial Statements

for the Year Ended 30 April 2025

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Directors:

N Smith

Mrs K J Smith

A Smith

Secretary:

Mrs K J Smith

Registered office:

GDG House

South Street

Ashton-Under-Lyne

Lancashire

OL7 0FW

Registered number:

02069605 (England and Wales)

Accountants:

Mitchell Charlesworth

Mynshull House

78 Churchgate

Stockport

Cheshire

SK1 1YJ

Fixed assets

Tangible assets

4

38,513

47,528

Investments

5

2

2

38,515

47,530

Current assets

Stocks

67,317

88,904

Debtors

6

353,726

268,664

Cash at bank and in hand

20,366

24,367

441,409

381,935

Creditors

Amounts falling due within one year

7

190,917

144,825

Net current assets

250,492

237,110

Total assets less current liabilities

289,007

284,640

Creditors

Amounts falling due after more than one year

8

833

10,833

Net assets

288,174

273,807

Capital and reserves

Called up share capital

100

100

Retained earnings

288,074

273,707

288,174

273,807

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 18 September 2025 and were signed on its behalf by:

N Smith - Director

1.	Statutory information

Gauge Developments Group Limited 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 value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Alterations to Leasehold Property - 4% straight line

Plant & Machinery - 10% straight line

Motor Vehicles & Equipment - 20% straight line

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 13 (2024 - 13 ) .

4.	Tangible fixed assets

Improvements

to

Plant and

property

machinery

Equipment

Totals

£

£

£

£

Cost

At 1 May 2024

and 30 April 2025

30,591

95,371

35,541

161,503

Depreciation

At 1 May 2024

30,591

47,925

35,459

113,975

Charge for year

-

8,933

82

9,015

At 30 April 2025

30,591

56,858

35,541

122,990

Net book value

At 30 April 2025

-

38,513

-

38,513

At 30 April 2024

-

47,446

82

47,528

5.	Fixed asset investments

Shares in

group

undertakin

£

Cost

At 1 May 2024

and 30 April 2025

2

Net book value

At 30 April 2025

2

At 30 April 2024

2

6.

Debtors: amounts falling due within one year

30.4.25

30.4.24

£

£

Trade debtors

205,688

206,382

Other debtors

148,038

62,282

353,726

268,664

7.

Creditors: amounts falling due within one year

30.4.25

30.4.24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

81,933

74,087

Taxation and social security

32,939

24,127

Other creditors

66,045

36,611

190,917

144,825

8.

Creditors: amounts falling due after more than one year

30.4.25

30.4.24

£

£

Bank loans

833

10,833