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Registration number: 04776540

G K D Controls Limited
Annual Report and Unaudited Financial Statements Year Ended 31 May 2025

Chartered Accountants

G K D Controls Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 7

G K D Controls Limited

Company Information

Director | Mr G K Drinkwater

Company secretary | Mrs M V Drinkwater

Registered office | Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Accountants | Edwards and Keeping Limited Chartered Accountants Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
G K D Controls Limitedfor the Year Ended 31 May 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of G K D Controls Limited for the year ended 31 May 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of G K D Controls Limited, as a body, in accordance with the terms of our engagement letter dated 8 August 2024. Our work has been undertaken solely to prepare for your approval the accounts of G K D Controls Limited and state those matters that we have agreed to state to the Board of Directors of G K D Controls Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than G K D Controls Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that G K D Controls Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of G K D Controls Limited. You consider that G K D Controls Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of G K D Controls Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Edwards and Keeping Limited
Chartered Accountants
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

15 October 2025

G K D Controls Limited

(Registration number: 04776540)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 3,697 | 3,563
Current assets |  |  |
Stocks | 5 | 200 | 200
Debtors | 6 | 749 | 671
Cash at bank and in hand |  | 59,796 | 69,238
|  | 60,745 | 70,109
Creditors: Amounts falling due within one year | 7 | (18,356) | (20,372)
Net current assets |  | 42,389 | 49,737
Net assets |  | 46,086 | 53,300
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Profit and loss account |  | 46,084 | 53,298
Shareholders' funds |  | 46,086 | 53,300

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 15 October 2025

Mr G K Drinkwater
Director

G K D Controls Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 May 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:
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA
England

The principal place of business is:
24 Frome Valley Road
Egdon Heath
Crossways
DORCHESTER
Dorset
DT2 8XU

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.

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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

G K D Controls Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 May 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 15% Reducing balance basis
Motor vehicles | 25% Reducing balance basis

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

G K D Controls Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 May 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

4 | Tangible assets

| Plant and machinery £ | Motor vehicles £ | Total £
Cost
At 1 June 2024 | 9,616 | 27,000 | 36,616
Additions | 906 | - | 906
At 31 May 2025 | 10,522 | 27,000 | 37,522
Depreciation
At 1 June 2024 | 7,574 | 25,479 | 33,053
Charge for the year | 391 | 381 | 772
At 31 May 2025 | 7,965 | 25,860 | 33,825
Carrying amount
At 31 May 2025 | 2,557 | 1,140 | 3,697
At 31 May 2024 | 2,042 | 1,521 | 3,563

5 | Stocks

| 2025 £ | 2024 £
Finished goods | 200 | 200

6 | Debtors

| 2025 £ | 2024 £
Prepayments | 749 | 671
| 749 | 671

G K D Controls Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 May 2025

7 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Corporation tax | 3,202 | 5,024
Other taxes and social security | 1,508 | 2,193
Other creditors | 13,646 | 13,155
| 18,356 | 20,372

8 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £10,500.00 (2024 - £11,000.00) per ordinary share |  | 21,000 |  | 22,000

9 | Related party transactions

Transactions with the director

2025 | At 1 June 2024 £ | Advances to director £ | Repayments by director £ | At 31 May 2025 £
Mr G K Drinkwater
| (12,325) | 7,696 | (8,122) | (12,751)

2024 | At 1 June 2023 £ | Advances to director £ | Repayments by director £ | At 31 May 2024 £
Mr G K Drinkwater
| (11,419) | 7,053 | (7,959) | (12,325)

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | - | 783