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Registration number: 11619172

GTC Design & Build Limited
Filleted Financial Statements
for the Year Ended 31 July 2025

GTC Design & Build Limited

Contents

Balance Sheet | 1
Notes to the Financial Statements | 2 to 4

GTC Design & Build Limited

(Registration number: 11619172)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 5,285 | 2,464
Cash at bank and in hand |  | 763 | 4,280
|  | 6,048 | 6,744
Creditors: Amounts falling due within one year | 5 | (16,587) | (14,485)
Net liabilities |  | (10,539) | (7,741)
Capital and reserves |  |  |
Called up share capital | 6 | 1 | 1
Retained earnings |  | (10,540) | (7,742)
Shareholders' deficit |  | (10,539) | (7,741)

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 27 November 2025

......................................... T Clayden Director

GTC Design & Build Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
43 Woodstock Road
Oxford
OX2 6HG

These financial statements were authorised for issue by the director on 27 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The company is reliant on support from the parent entity to continue as a going concern, and the director has received confirmation that they will have this support for the foreseeable future. With this support, the director has the reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The director continues to believe the going concern basis of accounting is appropriate in preparing the annual financial statements.

GTC Design & Build Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

Audit report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 27 November 2025 was Benjamin Hayes BSc FCA, who signed for and on behalf of Wenn Townsend.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

GTC Design & Build Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Debtors

| 2025 £ | 2024 £
Other debtors | 5,285 | 2,464
| 5,285 | 2,464

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | (210) | 3,390
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 7 | 13,867 | 8,415
Accruals and deferred income |  | 2,930 | 2,680
|  | 16,587 | 14,485

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Called up share capital of £1 each | 1 | 1 | 1 | 1

7 | Related party transactions

The company has taken advantage of the FRS 102 exemption not to disclose transactions with other members of the group, where transactions involve a subsidiary that is wholly owned by the group.

8 | Controlling party

The ultimate parent undertaking is Green Templeton College, a registered charity. Copies of the consolidated accounts of Green Templeton College can be obtained from the Charity Commisioners.