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Company Registration No. 11202975 (England and Wales)
GC Digital Ltd Unaudited accounts for the year ended 28 February 2025
GC Digital Ltd Unaudited accounts Contents
Page
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GC Digital Ltd Company Information for the year ended 28 February 2025
Director
Mr Richard Conduit
Company Number
11202975 (England and Wales)
Registered Office
2 King Street Nottingham NG1 2AS England
Accountants
Grace Heathfield + Co Ltd 13 Forest Close Cotgrave Nottinghamshire NG12 3JN
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GC Digital Ltd Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
8,514 
8,514 
Tangible assets
13,331 
15,324 
21,845 
23,838 
Current assets
Debtors
254,202 
149,794 
Cash at bank and in hand
13,858 
10,367 
268,060 
160,161 
Creditors: amounts falling due within one year
(226,281)
(107,320)
Net current assets
41,779 
52,841 
Total assets less current liabilities
63,624 
76,679 
Creditors: amounts falling due after more than one year
(60,191)
(71,454)
Provisions for liabilities
Deferred tax
(3,333)
(3,831)
Net assets
100 
1,394 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
- 
1,294 
Shareholders' funds
100 
1,394 
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 November 2025 and were signed on its behalf by
Mr Richard Conduit Director Company Registration No. 11202975
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GC Digital Ltd Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
GC Digital Ltd is a private company, limited by shares, registered in England and Wales, registration number 11202975. The registered office is 2 King Street, Nottingham, NG1 2AS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
20% RB
Plant & machinery
20% RB
Computer equipment
20% RB
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Depreciation is not recognised in relation to Other Intangible Assets. The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
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GC Digital Ltd Notes to the Accounts for the year ended 28 February 2025
4
Intangible fixed assets
Other 
£ 
Cost
At 1 March 2024
8,514 
At 28 February 2025
8,514 
Amortisation
At 1 March 2024
- 
At 28 February 2025
- 
Net book value
At 28 February 2025
8,514 
At 29 February 2024
8,514 
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2024
275 
30,398 
30,673 
Additions
- 
1,339 
1,339 
At 28 February 2025
275 
31,737 
32,012 
Depreciation
At 1 March 2024
134 
15,215 
15,349 
Charge for the year
28 
3,304 
3,332 
At 28 February 2025
162 
18,519 
18,681 
Net book value
At 28 February 2025
113 
13,218 
13,331 
At 29 February 2024
141 
15,183 
15,324 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
3,566 
- 
Trade debtors
4,912 
7,024 
Accrued income and prepayments
3,191 
505 
Other debtors
228,870 
141,385 
240,539 
148,914 
Amounts falling due after more than one year
Other debtors
13,663 
880 
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GC Digital Ltd Notes to the Accounts for the year ended 28 February 2025
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
75,426 
15,651 
VAT
- 
2,366 
Trade creditors
15,661 
13,942 
Taxes and social security
105,528 
63,471 
Other creditors
28,166 
8,791 
Accruals
1,500 
3,099 
226,281 
107,320 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
60,191 
71,454 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Credit facility - no terms or interest rates stipulated
125,794 
228,505 
125,429 
228,870 
125,794 
228,505 
125,429 
228,870 
10
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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