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REGISTERED NUMBER: 04092018 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

GRT BUILDERS LIMITED

| GRT BUILDERS LIMITED (REGISTERED NUMBER: 04092018) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| GRT BUILDERS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTORS: | G Paxton

| R Dickens

| SECRETARY: | G Paxton

| REGISTERED OFFICE: | Cheribourne House

| 45A Station Road

| Willington

| Bedford

| Bedfordshire

| MK44 3QL

| REGISTERED NUMBER: | 04092018 (England and Wales)

| AUDITORS: | BN Audit Services Limited (Statutory Auditors)

| 45a Station Road

| Willington

| Bedfordshire

| MK44 3QL

| GRT BUILDERS LIMITED (REGISTERED NUMBER: 04092018) |

BALANCE SHEET

30 APRIL 2025

| 30.4.25 | 30.4.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,135 |  | 3,038 |  |

CURRENT ASSETS

Debtors | 5 | 4,115,594 |  | 4,192,822 |  |

Cash at bank | 336,264 |  | 519,921 |  |

4,451,858 |  | 4,712,743 |  |

CREDITORS

Amounts falling due within one year | 6 | 3,456,734 |  | 3,748,010 |  |

NET CURRENT ASSETS | 995,124 |  | 964,733 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 997,259 |  | 967,771 |  |

PROVISIONS FOR LIABILITIES | 8 | 533 |  | 759 |  |

NET ASSETS | 996,726 |  | 967,012 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1 |  | 1 |  |

Retained earnings | 996,725 |  | 967,011 |  |

SHAREHOLDERS' FUNDS | 996,726 |  | 967,012 |  |

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 29 December 2025 and were signed on its behalf by:

G Paxton - Director

R Dickens - Director

| GRT BUILDERS LIMITED (REGISTERED NUMBER: 04092018) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| GRT Builders 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 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| 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 on contracts is recognised with reference to stage of completion.

| 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

| 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 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 year 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

| GRT BUILDERS LIMITED (REGISTERED NUMBER: 04092018) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1 May 2024 | 98,215 |  |

| Additions | 2,250 |  |

| At 30 April 2025 | 100,465 |  |

| DEPRECIATION

| At 1 May 2024 | 95,177 |  |

| Charge for year | 3,153 |  |

| At 30 April 2025 | 98,330 |  |

| NET BOOK VALUE

| At 30 April 2025 | 2,135 |  |

| At 30 April 2024 | 3,038 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade debtors | 2,896,971 |  | 2,935,607 |  |

| Amounts owed by group undertakings | 989,876 |  | 989,876 |  |

| Amounts recoverable on contracts | 216,403 |  | 247,465 |  |

| Other debtors | 12,344 |  | 19,874 |  |

4,115,594 |  | 4,192,822 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade creditors | 129,943 |  | 137,511 |  |

| Amounts owed to group undertakings | 2,984,784 |  | 3,107,781 |  |

| Taxation and social security | 68,646 |  | 186,982 |  |

| Other creditors | 273,361 |  | 315,736 |  |

3,456,734 |  | 3,748,010 |  |

7. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.4.25 |  | 30.4.24

£ | £ |

| GRT Group Limited cross guarantees the bank overdraft in GRT Builders Limited.

| GRT BUILDERS LIMITED (REGISTERED NUMBER: 04092018) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

8. | PROVISIONS FOR LIABILITIES

| 30.4.25 |  | 30.4.24

£ | £ |

| Deferred tax | 533 |  | 759 |  |

| Deferred |

| tax |

£ |

| Balance at 1 May 2024 | 759 |  |

| Provided during year | (226 | ) |

| Accelerated capital allowances |

| Balance at 30 April 2025 | 533 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.4.25 |  | 30.4.24

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Clive Noel (Senior Statutory Auditor)

| for and on behalf of BN Audit Services Limited (Statutory Auditors)

11. | PARENT AND ULTIMATE PARENT DETAILS

| The parent of the group in which these financial statements are consolidated is GRT Group Limited, incorporated in England and Wales.

| The address of GRT Group Limited is:

| Cheribourne House

| 45a Station Road

| Willington

| Bedfordshire

| MK44 3QL