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Company Registration No. 06854987 (England and Wales)
G.R.E. Construction Ltd Unaudited accounts for the year ended 31 March 2025
G.R.E. Construction Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
G.R.E. Construction Ltd Company Information for the year ended 31 March 2025
Director
G R Eaton
Company Number
06854987 (England and Wales)
Registered Office
WEST CLAYTON BUSINESS CENTRE BERRY LANE CHORLEYWOOD HERTFORDSHIRE WD3 5EX UNITED KINGDOM
Accountants
GIA Foley & Co West Clayton Business Centre Berry Lane Chorleywood Hertfordshire WD3 5EX
- 3 -
G.R.E. Construction Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
179,907 
183,901 
Current assets
Inventories
150,000 
150,000 
Debtors
5
260,354 
478,261 
Cash at bank and in hand
252,502 
72,608 
662,856 
700,869 
Creditors: amounts falling due within one year
6
(723,136)
(718,437)
Net current liabilities
(60,280)
(17,568)
Total assets less current liabilities
119,627 
166,333 
Creditors: amounts falling due after more than one year
7
(114,999)
(150,008)
Provisions for liabilities
Deferred tax
- 
(13,357)
Net assets
4,628 
2,968 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
4,528 
2,868 
Shareholders' funds
4,628 
2,968 
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 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 2 December 2025 and were signed on its behalf by
G R Eaton Director Company Registration No. 06854987
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G.R.E. Construction Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
G.R.E. Construction Ltd is a private company, limited by shares, registered in England and Wales, registration number 06854987. The registered office is WEST CLAYTON BUSINESS CENTRE, BERRY LANE, CHORLEYWOOD, HERTFORDSHIRE, WD3 5EX, UNITED KINGDOM.
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:
Plant & machinery
25% on cost
Motor vehicles
25% on cost
Fixtures & fittings
20% on cost
Computer equipment
25% on cost
- 5 -
G.R.E. Construction Ltd Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
55,404 
325,704 
13,348 
14,814 
409,270 
Additions
- 
161,044 
- 
1,761 
162,805 
Disposals
(40,000)
(256,342)
- 
- 
(296,342)
At 31 March 2025
15,404 
230,406 
13,348 
16,575 
275,733 
Depreciation
At 1 April 2024
23,737 
176,006 
12,219 
13,407 
225,369 
Charge for the year
- 
73,480 
349 
839 
74,668 
On disposals
(8,333)
(195,878)
- 
- 
(204,211)
At 31 March 2025
15,404 
53,608 
12,568 
14,246 
95,826 
Net book value
At 31 March 2025
- 
176,798 
780 
2,329 
179,907 
At 31 March 2024
31,667 
149,698 
1,129 
1,407 
183,901 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
5,095 
63,438 
Trade debtors
102,474 
167,903 
Amounts due from group undertakings etc.
- 
241,243 
Deferred tax asset
3,809 
- 
Accrued income and prepayments
5,593 
5,677 
Other debtors
143,383 
- 
260,354 
478,261 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
60,258 
78,020 
Obligations under finance leases and hire purchase contracts
87,481 
15,449 
Trade creditors
235,646 
365,304 
Taxes and social security
61,541 
81,361 
Other creditors
194,606 
173,013 
Loans from directors
- 
2,540 
Accruals
83,604 
2,750 
723,136 
718,437 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
6,311 
69,891 
Obligations under finance leases and hire purchase contracts
108,688 
80,117 
114,999 
150,008 
- 6 -
G.R.E. Construction Ltd Notes to the Accounts for the year ended 31 March 2025
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
G R Eaton
G R Eaton
(2,540)
272,158 
157,679 
111,939 
(2,540)
272,158 
157,679 
111,939 
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).
- 7 -