REGISTERED NUMBER: 09111949 (England and Wales)

GATE4U LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Hitchcock

REGISTERED OFFICE:

188 High Street

Tonbridge

TN9 1BE

REGISTERED NUMBER:

09111949 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

188 High Street

Tonbridge

Kent

TN9 1BE

FIXED ASSETS

Intangible assets

4

-

279

Tangible assets

5

104,414

79,029

104,414

79,308

CURRENT ASSETS

Stocks

1,251

1,950

Debtors

6

28,249

38,116

Cash at bank

213,189

205,502

242,689

245,568

CREDITORS

Amounts falling due within one year

7

(102,480

)

(90,307

)

NET CURRENT ASSETS

140,209

155,261

TOTAL ASSETS LESS CURRENT LIABILITIES

244,623

234,569

CREDITORS

Amounts falling due after more than one year

8

-

(9,768

)

NET ASSETS

244,623

224,801

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

9

244,621

224,799

244,623

224,801

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 8 January 2026 and were signed by:

M Hitchcock - Director

1.	STATUTORY INFORMATION

Gate4u 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

10% on reducing balance

Fixture & Fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

33,475

AMORTISATION

At 1 August 2024

33,196

Amortisation for year

279

At 31 July 2025

33,475

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

279

5.	TANGIBLE FIXED ASSETS

Plant and

Fixture &

Motor

machinery

Fittings

vehicles

Totals

£

£

£

£

COST

At 1 August 2024

36,228

17,845

97,607

151,680

Additions

-

-

48,944

48,944

At 31 July 2025

36,228

17,845

146,551

200,624

DEPRECIATION

At 1 August 2024

15,869

9,685

47,097

72,651

Charge for year

2,036

1,632

19,891

23,559

At 31 July 2025

17,905

11,317

66,988

96,210

NET BOOK VALUE

At 31 July 2025

18,323

6,528

79,563

104,414

At 31 July 2024

20,359

8,160

50,510

79,029

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

14,249

14,951

Sundry debtors

-

4,475

Short term investment

14,000

14,500

Prepayments and accrued income

-

4,190

28,249

38,116

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,704

10,183

Trade creditors

20,711

13,431

Corporation Tax

2,514

5,280

Social security and other taxes

2,577

2,283

Net wages

-

1,582

Pension

745

621

VAT

14,177

13,473

Directors' current accounts

330

44

Accruals and deferred income

49,955

42,685

Accrued expenses

1,767

725

102,480

90,307

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

9,768

9.

RESERVES

Retained

earnings

£

At 1 August 2024

224,799

Profit for the year

35,822

Dividends

(16,000

)

At 31 July 2025

244,621