GE Civil Engineering Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12759571

GE Civil Engineering Limited

Filleted Unaudited Financial Statements

31 July 2025

GE Civil Engineering Limited

Financial Statements

Period from 1 February 2025 to 31 July 2025

Contents	Page

Officers and professional advisers	1

Accountants report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

GE Civil Engineering Limited

Officers and Professional Advisers

The board of directors	Mr P Jones
	Mr C Broadbent

Registered office	15 Barnsdale
	Great Easton
	Market Harborough
	England
	LE16 8SG

Accountants	A Plus Accountants Limited
	Accountants
	10 Canberra House
	Corbygate Business Park
	Corby
	Northants
	NN17 5JG

GE Civil Engineering Limited

Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of GE Civil Engineering Limited

Period from 1 February 2025 to 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of GE Civil Engineering Limited for the period ended 31 July 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of GE Civil Engineering Limited, as a body, in accordance with the terms of our engagement letter dated 4 November 2020. Our work has been undertaken solely to prepare for your approval the financial statements of GE Civil Engineering Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GE Civil Engineering Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that GE Civil Engineering Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of GE Civil Engineering Limited. You consider that GE Civil Engineering Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or a review of the financial statements of GE Civil Engineering Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

A Plus Accountants Limited Accountants

10 Canberra House Corbygate Business Park Corby Northants NN17 5JG

5 January 2026

GE Civil Engineering Limited

Statement of Financial Position

31 July 2025

	31 Jul 25	31 Jan 25
Note	£	£

Fixed assets

Tangible assets	4	9,533	9,716

Current assets

Stocks		12,000	12,000
Debtors	5	2,141,352	1,095,474
Cash at bank and in hand		59,264	12,594
		------------	------------
		2,212,616	1,120,068

Creditors: amounts falling due within one year	6	3,023,198	2,386,692
		------------	------------
Net current liabilities		810,582	1,266,624
		---------	------------
Total assets less current liabilities		( 801,049)	( 1,256,908)
		---------	------------
Net liabilities		( 801,049)	( 1,256,908)
		---------	------------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 801,149)	( 1,257,008)
	---------	------------
Shareholders deficit	( 801,049)	( 1,256,908)
	---------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the period ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

GE Civil Engineering Limited

Statement of Financial Position (continued)

31 July 2025

These financial statements were approved by the board of directors and authorised for issue on 5 January 2026 , and are signed on behalf of the board by:

Mr P Jones

Director

Company registration number: 12759571

GE Civil Engineering Limited

Notes to the Financial Statements

Period from 1 February 2025 to 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 15 Barnsdale, Great Easton, Market Harborough, LE16 8SG, England.

2. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

It is the opinion of the directors of the Company that it is appropriate to prepare the financial statements on a going concern basis. This is on the basis that the directors and third parties will continue to financially support the Company. While there are no signs to show any support will be withdrawn the support is subject to change at any time without prior written notice.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	20% reducing balance
Fixtures and fittings	-	20% reducing balance
Equipment	-	20% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income under administrative expenses. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

3. Employee numbers

The average number of persons employed by the company during the period amounted to 5 (2025: 5 ).

4. Tangible assets

	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 February 2025	8,834	4,557	10,646	24,037
Additions	–	–	876	876
	-------	-------	--------	--------
At 31 July 2025	8,834	4,557	11,522	24,913
	-------	-------	--------	--------
Depreciation
At 1 February 2025	5,121	2,713	6,487	14,321
Charge for the period	371	185	503	1,059
	-------	-------	--------	--------
At 31 July 2025	5,492	2,898	6,990	15,380
	-------	-------	--------	--------
Carrying amount
At 31 July 2025	3,342	1,659	4,532	9,533
	-------	-------	--------	--------
At 31 January 2025	3,713	1,844	4,159	9,716
	-------	-------	--------	--------

5. Debtors

	31 Jul 25	31 Jan 25
	£	£
Trade debtors	1,494,097	556,772
Other debtors	647,255	538,702
	------------	------------
	2,141,352	1,095,474
	------------	------------

6. Creditors: amounts falling due within one year

	31 Jul 25	31 Jan 25
	£	£
Trade creditors	1,862,604	1,379,689
Social security and other taxes	93,141	15,680
Other creditors	1,067,453	991,323
	------------	------------
	3,023,198	2,386,692
	------------	------------

7. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	31 Jul 25	31 Jan 25
	£	£
Not later than 1 year	929	929
Later than 1 year and not later than 5 years	464	929
	-------	-------
	1,393	1,858
	-------	-------