IRIS Accounts Production v25.4.12.37 Other Company accounts True false Pounds 1.7.24 30.6.25 30.6.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true true false true true false false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08092265 2024-06-30 08092265 2025-06-30 08092265 2024-07-01 2025-06-30 08092265 2023-06-30 08092265 2023-07-01 2024-06-30 08092265 2024-06-30 08092265 ns0:CharitableCompanyLimitedByGuarantee 2024-07-01 2025-06-30 08092265 ns15:PoundSterling 2024-07-01 2025-06-30 08092265 ns11:FRS102 2024-07-01 2025-06-30 08092265 ns0:IndependentExaminationCharity 2024-07-01 2025-06-30 08092265 ns11:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 08092265 ns11:FullAccounts 2024-07-01 2025-06-30 08092265 ns0:CharitiesSORP 2024-07-01 2025-06-30 08092265 ns0:Trustee2 2024-07-01 2025-06-30 08092265 ns0:Trustee3 2024-07-01 2025-06-30 08092265 ns0:Trustee1 2024-07-01 2025-06-30 08092265 ns0:Trustee4 2024-07-01 2025-06-30 08092265 ns11:RegisteredOffice 2024-07-01 2025-06-30 08092265 ns0:Activity8 2024-07-01 2025-06-30 08092265 ns0:Activity8 2023-07-01 2024-06-30 08092265 ns10:WithinOneYear 2025-06-30 08092265 ns10:WithinOneYear 2024-06-30 08092265 ns0:TotalUnrestrictedFunds 2025-06-30 08092265 ns10:FurnitureFittingsToolsEquipment 2024-07-01 2025-06-30 08092265 ns10:MotorVehicles 2024-07-01 2025-06-30 08092265 ns10:ComputerEquipment 2024-07-01 2025-06-30 08092265 2 2024-07-01 2025-06-30 08092265 3 2024-07-01 2025-06-30 08092265 ns10:OwnedAssets 2024-07-01 2025-06-30 08092265 ns10:OwnedAssets 2023-07-01 2024-06-30 08092265 ns10:FurnitureFittings 2024-06-30 08092265 ns10:MotorVehicles 2024-06-30 08092265 ns10:ComputerEquipment 2024-06-30 08092265 ns10:FurnitureFittings 2024-07-01 2025-06-30 08092265 ns10:FurnitureFittings 2025-06-30 08092265 ns10:MotorVehicles 2025-06-30 08092265 ns10:ComputerEquipment 2025-06-30 08092265 ns10:FurnitureFittings 2024-06-30 08092265 ns10:MotorVehicles 2024-06-30 08092265 ns10:ComputerEquipment 2024-06-30

REGISTERED COMPANY NUMBER: 08092265 (England and Wales)

REGISTERED CHARITY NUMBER: 1149261

| REPORT OF THE TRUSTEES AND |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| GSSC LIMITED |

| GSSC LIMITED |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

| Page |

| Reference and Administrative Details | 1 |

| Report of the Trustees | 2 |

| Independent Examiner's Report | 3 |

| Statement of Financial Activities | 4 |

| Balance Sheet | 5 |

| Notes to the Financial Statements | 6 |  | to |  | 9

| GSSC LIMITED |

REFERENCE AND ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 30 JUNE 2025

| TRUSTEES | R H Jackson Esq

| Mrs A L Walker

| Miss T E Jackson

| Mrs C A Pritchard

| REGISTERED OFFICE | Invicta Business Centre

| Monument Way

| Orbital Park

| Ashford

| Kent

| TN24 0HB

| REGISTERED COMPANY NUMBER | 08092265 (England and Wales)

| REGISTERED CHARITY NUMBER | 1149261

| INDEPENDENT EXAMINER | McCabe Ford Williams

| Chartered Accountants

| Invicta Business Centre

| Monument Way

| Orbital Park

| Ashford

| Kent

| TN24 0HB

| GSSC LIMITED (REGISTERED NUMBER: 08092265) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 JUNE 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the charity are the preservation and protection of human life, in particular but not exclusively, by the education of the public in the dangers of automatic gates and barriers and the education of installers and users of automatic gates and barriers of preventative measures required to ensure safe operation.

Significant activities

To the year ending 30th June 2025 we trained 380 delegates with our IOSH approved Gate Safe Aware Distance Learning. The online training has continued, and we have also attended events and premises of companies to deliver our training for face-to-face events. GSSC Ltd have also provided training for Government bodies and inspectors within the insurance industry as part of our larger awareness campaign to ensure the risks are understood and scale of accidents are understood.

GSSC Ltd have been called upon to complete desk and site surveys for automated gates and barriers across the UK to provide impartial comment on the compliance of the machines. GSSC Ltd continued to work with a government agency to provide expert witness for ongoing investigations.

Gate Safety by Design is a continued initiative by GSSC Ltd, the aim is to improve the construction of the gate and barrier design to remove many of the inherent risks that are found in a typical design.

GSSC Ltd have developed and launched Gate Safe training in Australia and continue support the training and education regarding automated and manual gates and barriers in Australia and New Zealand.

Significant investment was made to the website with a new and more interactive website to make it easier for customers and installers to find useful resources and book training. Improvements were also made for the find installer section and members area improving the offering for our trained installers.

GSSC Ltd will continue to hold cash reserves to ensure the longevity of its business in the uncertain economic times.

FINANCIAL REVIEW

Financial position

The level of reserves at 30 June 2025 amounted to £223,881 (2024: £207,053).

Reserves policy

The Trustees consider it necessary to maintain a level of reserves sufficient to cover the charity's continuing obligations.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Appointment of trustees

Trustees are appointed by the existing board members at the annual meeting as per our Articles of Association, Section 31 - 35 for appointing new Directors / trustees.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 2 March 2026 and signed on its behalf by:

Miss T E Jackson - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

GSSC LIMITED

Independent examiner's report to the trustees of Gssc Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. | the accounts do not accord with those records; or

3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

M C Greenwood FCA

McCabe Ford Williams

Chartered Accountants

Invicta Business Centre

Monument Way

Orbital Park

Ashford

Kent

TN24 0HB

2 March 2026

| GSSC LIMITED |

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 30 JUNE 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

INCOME AND ENDOWMENTS FROM

Charitable activities

Provision of educational courses | 196,735 |  | 175,423 |

EXPENDITURE ON

Charitable activities

Provision of educational courses | 179,907 |  | 166,889 |

Other | - |  | 106 |

Total | 179,907 |  | 166,995 |

NET INCOME | 16,828 |  | 8,428 |

RECONCILIATION OF FUNDS

Total funds brought forward | 207,053 |  | 198,625 |

TOTAL FUNDS CARRIED FORWARD | 223,881 |  | 207,053 |

| GSSC LIMITED (REGISTERED NUMBER: 08092265) |

BALANCE SHEET

30 JUNE 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

FIXED ASSETS |

Tangible assets | 5 | 3,064 |  | 4,830 |

CURRENT ASSETS |

Stocks | 6 | 2,730 |  | 223 |

Debtors | 7 | 11,973 |  | 17,632 |

Cash at bank and in hand | 219,623 |  | 194,693 |

234,326 |  | 212,548 |

CREDITORS |

Amounts falling due within one year | 8 | (13,509 | ) | (10,325 | )

NET CURRENT ASSETS | 220,817 |  | 202,223 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 223,881 |  | 207,053 |

NET ASSETS | 223,881 |  | 207,053 |

FUNDS | 9

Unrestricted funds | 223,881 |  | 207,053 |

TOTAL FUNDS | 223,881 |  | 207,053 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 2 March 2026 and were signed on its behalf by:

T E Jackson - Trustee

| GSSC LIMITED |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | ACCOUNTING POLICIES

| Statutory information

| GSSC Limited is a charitable company, Limited by guarantee and registered in England. The charity's registered number, principal address and nature of operation can be found within the Report of the Trustees.

| Basis of preparing the financial statements

| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1st January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The accounts are presented in sterling which is the functional currency of the charitable company.

| Financial reporting standard 102 - reduced disclosure exemptions

| The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

| • | the requirements of Section 7 Statement of Cash Flows.

| Income

| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

| Expenditure

| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on a straight line basis

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| The charity is exempt from corporation tax on its charitable activities.

| Fund accounting

| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

| Pension costs and other post-retirement benefits

| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

| GSSC LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

1. | ACCOUNTING POLICIES - continued

| Debtors and creditors

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

2. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 1,766 |  | 1,683 |  |

3. | TRUSTEES' REMUNERATION AND BENEFITS

| 2025 |  | 2024

£ | £ |

| Trustees' salaries | 31,111 |  | 30,411 |  |

| The continuing remuneration of Miss T E Jackson was authorised by a meeting of trustees on 3 September 2014. The remuneration is set at a commercial rate and is for the services of Miss T E Jackson.

| Trustees' expenses

| During the year R H Jackson was reimbursed £505 (2024: £128) in respect of travel expenses. Miss T E Jackson was reimbursed £312 (2024: £743) in respect of travel expenses.

4. | STAFF COSTS

| The average monthly number of employees during the year was as follows:

| 2025 |  | 2024

| Administration | 3 |  | 3 |  |

| No employees received emoluments in excess of £60,000.

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 July 2024 and 30 June 2025 | 1,713 |  | 10,515 |  | 10,682 |  | 22,910 |  |

| DEPRECIATION

| At 1 July 2024 | 752 |  | 8,644 |  | 8,684 |  | 18,080 |  |

| Charge for year | 241 |  | 467 |  | 1,058 |  | 1,766 |  |

| At 30 June 2025 | 993 |  | 9,111 |  | 9,742 |  | 19,846 |  |

| NET BOOK VALUE

| At 30 June 2025 | 720 |  | 1,404 |  | 940 |  | 3,064 |  |

| At 30 June 2024 | 961 |  | 1,871 |  | 1,998 |  | 4,830 |  |

| GSSC LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

6. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 2,730 |  | 223 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Sundry debtors and prepayments | 11,973 |  | 17,632 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Social security and other taxes | 3,598 |  | 5,616 |  |

| Sundry creditors | 9,911 |  | 4,709 |  |

13,509 |  | 10,325 |  |

9. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.7.24 |  | in funds |  | 30.6.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 207,053 |  | 16,828 |  | 223,881 |  |

| TOTAL FUNDS | 207,053 |  | 16,828 |  | 223,881 |  |

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 196,735 |  | (179,907 | ) | 16,828 |  |

| TOTAL FUNDS | 196,735 |  | (179,907 | ) | 16,828 |  |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.7.23 |  | in funds |  | 30.6.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 198,625 |  | 8,428 |  | 207,053 |  |

| TOTAL FUNDS | 198,625 |  | 8,428 |  | 207,053 |  |

| GSSC LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

9. | MOVEMENT IN FUNDS - continued

| Comparative net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 175,423 |  | (166,995 | ) | 8,428 |  |

| TOTAL FUNDS | 175,423 |  | (166,995 | ) | 8,428 |  |

10. | RELATED PARTY DISCLOSURES

| In addition to the items disclosed in note 3, the Charity purchased services totalling £24,480 (2024: £18,700) from Blueberry communications. At the year end a balance of £1,680 (2024: £360) was due to Blueberry communications. The charity is related to Blueberry communications by virtue of Mrs C A Pritchard.