Company registration number 13630538 (England and Wales)
GTECH (RETAINING WALL SPECIALIST) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
GTECH (RETAINING WALL SPECIALIST) LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 4
GTECH (RETAINING WALL SPECIALIST) LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
2
146,820
81,054
Current assets
Debtors
25,025
16,823
Cash at bank and in hand
130,436
57,814
155,461
74,637
Creditors: amounts falling due within one year
(92,966)
(53,371)
Net current assets
62,495
21,266
Total assets less current liabilities
209,315
102,320
Creditors: amounts falling due after more than one year
(57,716)
-
Net assets
151,599
102,320
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
151,499
102,220
Total equity
151,599
102,320
GTECH (RETAINING WALL SPECIALIST) LTD
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 12 January 2026
S Gee
Director
Company registration number 13630538 (England and Wales)
GTECH (RETAINING WALL SPECIALIST) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Gtech (Retaining Wall Specialist) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Empire House, 11 Mulcture Hall Road, Halifax, HX1 1SP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
3 year straight basis
Motor vehicles
25% reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

GTECH (RETAINING WALL SPECIALIST) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
2
Tangible fixed assets
Fixtures and fittings
Motor vehicles
Total
£
£
£
Cost
At 1 October 2024
1,030
92,004
93,034
Additions
-
0
86,200
86,200
At 30 September 2025
1,030
178,204
179,234
Depreciation and impairment
At 1 October 2024
802
11,178
11,980
Depreciation charged in the year
228
20,206
20,434
At 30 September 2025
1,030
31,384
32,414
Carrying amount
At 30 September 2025
-
0
146,820
146,820
At 30 September 2024
228
80,826
81,054
2025-09-30 2024-10-01 false false false 12 January 2026 CCH Software CCH Accounts Production 2025.200 No description of principal activity S Gee 2 13630538 2024-10-01 2025-09-30 13630538 2025-09-30 13630538 2024-09-30 13630538 core:FurnitureFittings 2025-09-30 13630538 core:MotorVehicles 2025-09-30 13630538 core:FurnitureFittings 2024-09-30 13630538 core:MotorVehicles 2024-09-30 13630538 core:ShareCapital 2025-09-30 13630538 core:ShareCapital 2024-09-30 13630538 core:RetainedEarningsAccumulatedLosses 2025-09-30 13630538 core:RetainedEarningsAccumulatedLosses 2024-09-30 13630538 bus:Director1 2024-10-01 2025-09-30 13630538 core:FurnitureFittings 2024-10-01 2025-09-30 13630538 core:MotorVehicles 2024-10-01 2025-09-30 13630538 core:FurnitureFittings 2024-09-30 13630538 core:MotorVehicles 2024-09-30 13630538 2024-09-30 13630538 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 13630538 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 13630538 bus:FRS102 2024-10-01 2025-09-30 13630538 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 13630538 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP