REGISTERED NUMBER: 08277057 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2024 to 30 September 2025

for

GS Architectural Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Gurdev Singh

Shankutla Kaur

REGISTERED OFFICE:

364-368 Cranbrook Road

Gants Hill

Ilford

Essex

IG2 6HY

REGISTERED NUMBER:

08277057 (England and Wales)

FIXED ASSETS

Tangible assets

4

-

108

CURRENT ASSETS

Debtors

5

57,841

52,711

Cash at bank

7,892

11,769

65,733

64,480

CREDITORS

Amounts falling due within one year

6

9,014

20,628

NET CURRENT ASSETS

56,719

43,852

TOTAL ASSETS LESS CURRENT LIABILITIES

56,719

43,960

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

56,717

43,958

56,719

43,960

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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 23 December 2025 and were signed on its behalf by:

Gurdev Singh - Director

1.	STATUTORY INFORMATION

GS Architectural Services Ltd 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 represents net income receivable from sale of goods and services in the year, excluding value added tax.

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 - 33.33% reducing balance

Taxation

Taxation for the period 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 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.

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, 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. Such instruments are subsequently carried at amortised cost using the effective interest method, less and impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 30 September 2025

1,980

DEPRECIATION

At 1 April 2024

1,872

Charge for period

108

At 30 September 2025

1,980

NET BOOK VALUE

At 30 September 2025

-

At 31 March 2024

108

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

31/3/24

£

£

Other debtors

57,841

52,711

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

31/3/24

£

£

Taxation and social security

3,484

18,798

Other creditors

5,530

1,830

9,014

20,628

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 30 September 2025 and the year ended 31 March 2024:

30/9/25

31/3/24

£

£

Gurdev Singh and Shankutla Kaur

Balance outstanding at start of period

39,410

(8,582

)

Amounts advanced

20,377

61,097

Amounts repaid

(15,247

)

(13,105

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

44,540

39,410