REGISTERED NUMBER: 04585616 (England and Wales)

GEOTECHNICAL AND ENVIRONMENTAL

ASSOCIATES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Branch

J D O Stevenson

J J C Seddon

C A Bland

K Benson

SECRETARY:

Mrs P E Piddington

REGISTERED OFFICE:

7 The Ropewalk

Nottingham

NG1 5DU

REGISTERED NUMBER:

04585616 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

FIXED ASSETS

Tangible assets

4

24,660

30,162

CURRENT ASSETS

Debtors

5

753,219

947,991

Cash at bank

147,159

82,080

900,378

1,030,071

CREDITORS

Amounts falling due within one year

6

393,252

729,191

NET CURRENT ASSETS

507,126

300,880

TOTAL ASSETS LESS CURRENT LIABILITIES

531,786

331,042

PROVISIONS FOR LIABILITIES

-

7,540

NET ASSETS

531,786

323,502

CAPITAL AND RESERVES

Called up share capital

5,000

5,000

Retained earnings

526,786

318,502

531,786

323,502

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 5 December 2025 and were signed on its behalf by:

J D O Stevenson - Director

1.	STATUTORY INFORMATION

Geotechnical and Environmental Associates 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Financial instruments

Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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.

Deferred tax shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to a deferred tax asset or liability.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 26 (2024 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

49,648

44,288

197,167

291,103

Additions

1,364

-

9,999

11,363

At 31 March 2025

51,012

44,288

207,166

302,466

DEPRECIATION

At 1 April 2024

48,170

44,288

168,483

260,941

Charge for year

802

-

16,063

16,865

At 31 March 2025

48,972

44,288

184,546

277,806

NET BOOK VALUE

At 31 March 2025

2,040

-

22,620

24,660

At 31 March 2024

1,478

-

28,684

30,162

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

697,927

879,847

Amounts owed by group undertakings

22,841

50,000

Other debtors

32,451

18,144

753,219

947,991

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

256,191

511,184

Taxation and social security

117,572

196,874

Other creditors

19,489

21,133

393,252

729,191

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

17,033

-

Between one and five years

27,004

-

In more than five years

584,466

-

628,503

-

8.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of STAT Holdings Limited registered in England and Wales. The registered office address is 7 The Ropewalk, Nottingham, Nottinghamshire, NG1 5DU.

The directors, apart from S Branch, are the company's controlling related parties by virtue of theirs 100% holding of the shares in the parent company, STAT Holdings Limited.