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COMPANY REGISTRATION NUMBER: 12075604

Gorton Structures Limited

Filleted Unaudited Financial Statements

31 May 2025

Gorton Structures Limited

Financial Statements

Year ended 31 May 2025

Contents | Page

Officers and professional advisers | 1

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements | 2

Statement of financial position | 3

Notes to the financial statements | 5

Gorton Structures Limited

Officers and Professional Advisers

The Board of Directors | S Gorton
| R Gorton

Registered Office | Tudor House
| 37A Birmingham New Road
| Wolverhampton
| WV4 6BL

Accountants | Howell Davies Limited
| Chartered accountants
| Tudor House
| 37a Birmingham New Road
| Wolverhampton
| West Midlands
| WV4 6BL

Gorton Structures Limited

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Gorton Structures Limited

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 financial statements of Gorton Structures Limited for the year ended 31 May 2025, which comprise the statement of financial position and the related notes 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 www.icaew.com/en/membership/regulations-standards-and-guidance. Our work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. Howell Davies Limited Chartered accountants
Tudor House 37a Birmingham New Road Wolverhampton West Midlands WV4 6BL
19 March 2026

Gorton Structures Limited

Statement of Financial Position

31 May 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed Assets

Tangible assets | 5 |  | 34,757 |  | 40,288

Current Assets

Debtors | 6 | 46,570 |  | 36,616 |
Cash at bank and in hand | 31,821 |  | 2,195 |
| -------- |  | -------- |
| 78,391 |  | 38,811 |

Creditors: amounts falling due within one year | 7 | 70,457 |  | 45,619 |
| -------- |  | -------- |
Net Current Assets/(Liabilities) |  | 7,934 |  | ( 6,808)
|  | -------- |  | --------
Total Assets Less Current Liabilities |  | 42,691 |  | 33,480

Creditors: amounts falling due after more than one year | 8 |  | 16,204 |  | 19,676

Provisions

Taxation including deferred tax |  | 8,118 |  | 7,655
|  | -------- |  | --------
Net Assets |  | 18,369 |  | 6,149
|  | -------- |  | --------

Capital and Reserves

Called up share capital |  | 10 |  | 10
Profit and loss account |  | 18,359 |  | 6,139
|  | -------- |  | -------
Shareholders Funds |  | 18,369 |  | 6,149
|  | -------- |  | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the 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.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Gorton Structures Limited

Statement of Financial Position (continued)

31 May 2025
These financial statements were approved by the board of directors and authorised for issue on 19 March 2026 , and are signed on behalf of the board by:

S Gorton
Director

Company registration number: 12075604

Gorton Structures Limited

Notes to the Financial Statements

Year ended 31 May 2025
1. General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Tudor House, 37A Birmingham New Road, Wolverhampton, WV4 6BL.
2. Statement of Compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue Recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income Tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible Assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 10% straight line
| Fixtures and fittings | - | 20% straight line
| Computer Equipment | - | 33% straight line

Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Defined Contribution Plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee Numbers
The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).
5. Tangible Assets

| Plant and machinery | Fixtures and fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 June 2024 | 55,154 | 1,181 | 1,867 | 58,202
Additions | – | – | 498 | 498
| -------- | ------- | ------- | --------
At 31 May 2025 | 55,154 | 1,181 | 2,365 | 58,700
| -------- | ------- | ------- | --------
Depreciation |  |  |  |
At 1 June 2024 | 15,479 | 777 | 1,658 | 17,914
Charge for the year | 5,515 | 237 | 277 | 6,029
| -------- | ------- | ------- | --------
At 31 May 2025 | 20,994 | 1,014 | 1,935 | 23,943
| -------- | ------- | ------- | --------
Carrying amount |  |  |  |
At 31 May 2025 | 34,160 | 167 | 430 | 34,757
| -------- | ------- | ------- | --------
At 31 May 2024 | 39,675 | 404 | 209 | 40,288
| -------- | ------- | ------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 4,039 | 11,028
Other debtors | 42,531 | 25,588
| -------- | --------
| 46,570 | 36,616
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 3,472 | 3,472
Trade creditors | 19,029 | 2,968
Corporation tax | 13,765 | 3,850
Social security and other taxes | 12,793 | 13,881
Other creditors | 20,465 | 20,465
Other creditors | 933 | 983
| -------- | --------
| 70,457 | 45,619
| -------- | --------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 16,204 | 19,676
| -------- | --------

9. Deferred Tax
The deferred tax included in the statement of financial position is as follows:

| 2025 | 2024
| £ | £
Included in provisions | 8,118 | 7,655
| ------- | -------

The deferred tax account consists of the tax effect of timing differences in respect of:

| 2025 | 2024
| £ | £
Accelerated capital allowances | 8,118 | 7,655
| ------- | -------

10. Directors' Advances, Credits and Guarantees
During the year the directors entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the directors | Balance outstanding
|  | £ | £ | £
| S Gorton | 19,570 | 14,977 | 34,547
| R Gorton | 5,405 | 817 | 6,222
|  | -------- | -------- | --------
|  | 24,975 | 15,794 | 40,769
|  | -------- | -------- | --------

| 2024
|  | Balance brought forward | Advances/ (credits) to the directors | Balance outstanding
|  | £ | £ | £
| S Gorton | 3,092 | 16,478 | 19,570
| R Gorton | – | 5,405 | 5,405
|  | ------- | -------- | --------
|  | 3,092 | 21,883 | 24,975
|  | ------- | -------- | --------