G & C Consultancy (London) Limited

Registered number

09019688

Filleted Accounts

31 May 2025

G & C Consultancy (London) Limited
Registered number:		09019688
Balance Sheet
as at 31 May 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		46,369			56,951

Current assets
Stocks		65,694			28,679
Debtors	4	22,082			16,667
Cash at bank and in hand		159,827			266,429
		247,603			311,775

Creditors: amounts falling due within one year	5	(72,700)			(123,116)

Net current assets			174,903			188,659

Total assets less current liabilities			221,272			245,610

Creditors: amounts falling due after more than one year	6		(14,698)			(38,589)



Net assets			206,574			207,021

Capital and reserves
Called up share capital			1			1
Profit and loss account			206,573			207,020

Shareholder's funds			206,574			207,021

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S Doughton
Director
Approved by the board on 17 December 2025

G & C Consultancy (London) Limited
Notes to the Accounts
for the year ended 31 May 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 June 2024	4,342		68,410		72,752
	Additions	1,010		-		1,010
	At 31 May 2025	5,352		68,410		73,762

	Depreciation
	At 1 June 2024	2,119		13,682		15,801
	Charge for the year	646		10,946		11,592
	At 31 May 2025	2,765		24,628		27,393

	Net book value
	At 31 May 2025	2,587		43,782		46,369
	At 31 May 2024	2,223		54,728		56,951


4	Debtors			2025		2024
£					£

	Trade debtors			22,082		16,667


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			3,891		3,891
	Trade creditors			16,599		22,600
	Taxation and social security costs			18,670		86,862
	Other creditors			33,540		9,763
				72,700		123,116


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			14,698		18,589
	Other creditors			-		20,000
				14,698		38,589


7	Controlling party

	The company considers the director to be its controlling party.


8	Other information

	G & C Consultancy (London) Limited is a private company limited by shares and incorporated in England. Its registered office is:
	46 Calluna Drive
	Copthorne
	West Sussex
	RH10 3XF