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Registration number: 05327364

GAP Solutions (UK) Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 January 2026

GAP Solutions (UK) Ltd

Contents

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

GAP Solutions (UK) Ltd

Company Information

Directors | LS Bradley GJ Bradley

Registered office | Unit A1 Enterprise Business Park Crowhurst Road Brighton BN1 8AF

Accountants | Chisnall Comer Ismail & Co Chartered AccountantsMaria House 35 Millers Road Brighton BN1 5NP

GAP Solutions (UK) Ltd

(Registration number: 05327364)
Balance Sheet as at 31 January 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 18,222 | 18,899
Current assets |  |  |
Debtors | 5 | 341,028 | 226,217
Cash at bank and in hand |  | 4,480 | 105,410
|  | 345,508 | 331,627
Creditors: Amounts falling due within one year | 6 | (299,089) | (234,879)
Net current assets |  | 46,419 | 96,748
Total assets less current liabilities |  | 64,641 | 115,647
Creditors: Amounts falling due after more than one year | 6 | (3,173) | (57,746)
Net assets |  | 61,468 | 57,901
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Retained earnings |  | 61,368 | 57,801
Shareholders' funds |  | 61,468 | 57,901

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

GAP Solutions (UK) Ltd

(Registration number: 05327364)
Balance Sheet as at 31 January 2026

Approved and authorised by the Board on 17 March 2026 and signed on its behalf by:

.........................................

GJ Bradley

Director

GAP Solutions (UK) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

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:
Unit A1
Enterprise Business Park
Crowhurst Road
Brighton
BN1 8AF

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

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.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

GAP Solutions (UK) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

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 | 25% Reducing balance
Motor vehicles | 25% Reducing balance
Computer equipment | 33% Straight line

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 20 (2025 - 20).

GAP Solutions (UK) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4 | tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 February 2025 | - | 27,490 | - | 27,490
Additions | 2,601 | - | 1,969 | 4,570
At 31 January 2026 | 2,601 | 27,490 | 1,969 | 32,060
Depreciation
At 1 February 2025 | - | 8,591 | - | 8,591
Charge for the year | 376 | 4,724 | 147 | 5,247
At 31 January 2026 | 376 | 13,315 | 147 | 13,838
Carrying amount
At 31 January 2026 | 2,225 | 14,175 | 1,822 | 18,222
At 31 January 2025 | - | 18,899 | - | 18,899

5 | Debtors

Current | Note | 2026 £ | 2025 £
Trade debtors |  | 207,991 | 196,927
Amounts owed by related parties |  | 110,768 | 235
Prepayments |  | 5,467 | -
Other debtors |  | 16,802 | 29,055
|  | 341,028 | 226,217

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 7 | 54,573 | 61,017
Trade creditors |  | 109,925 | 81,718
Taxation and social security |  | 78,166 | 49,022
Accruals and deferred income |  | 13,420 | -
Other creditors |  | 43,005 | 43,122
|  | 299,089 | 234,879

GAP Solutions (UK) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings | 7 | 3,173 | 57,746

7 | Loans and borrowings

Non-current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 3,173 | 50,524
Hire purchase contracts | - | 7,222
| 3,173 | 57,746

Current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 47,351 | 52,350
Hire purchase contracts | 7,222 | 8,667
| 54,573 | 61,017

8 | Dividends

|  | 2026 |  | 2025
|  | £ |  | £
Interim dividend of £Nil (2025 - £430.00) per ordinary share |  | - |  | 43,000

9 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100