GTAC Solutions Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12344465

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		51,033		63,011

			51,033		63,011
CURRENT ASSETS
Debtors	5	68,036		22,952
Cash at bank and in hand		6,519		9,549

		74,555		32,501
Creditors: Amounts Falling Due Within One Year	6	(96,205 )		(93,076 )

NET CURRENT ASSETS (LIABILITIES)			(21,650 )		(60,575 )

TOTAL ASSETS LESS CURRENT LIABILITIES			29,383		2,436

Creditors: Amounts Falling Due After More Than One Year	7		(1,665 )		(1,665 )

NET ASSETS			27,718		771

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			27,716		769

SHAREHOLDERS' FUNDS			27,718		771

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GTAC Solutions Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Tracey Wing

Director

24/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

GTAC Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12344465 . The registered office is 9 Titchener Row, Stanford in the Vale, Faringdon, SN7 8GG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	10% RB
Motor Vehicles	20% RB
Fixtures & Fittings	10% RB
Computer Equipment	20% RB

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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GTAC Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: )

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	2,117	122,996	204	4,323	129,640
Additions	356	-	-	276	632

As at 31 March 2025	2,473	122,996	204	4,599	130,272

Depreciation
As at 1 April 2024	1,332	62,228	136	2,933	66,629
Provided during the period	115	12,154	7	334	12,610

As at 31 March 2025	1,447	74,382	143	3,267	79,239

Net Book Value
As at 31 March 2025	1,026	48,614	61	1,332	51,033

As at 1 April 2024	785	60,768	68	1,390	63,011

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	68,036	17,874
Other debtors	-	5,078

	68,036	22,952

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	9,940
Trade creditors	26,841	22,823
Other creditors	66,290	49,884
Taxation and social security	3,074	10,429

	96,205	93,076

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GTAC Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	1,665	1,665

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	9,940
Later than one year and not later than five years	1,665	1,665

	1,665	11,605

	1,665	11,605

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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