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Registered Number: 15464433
England and Wales
GAGEA CONSTRUCT LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 March 2025 End date: 28 February 2026

GAGEA CONSTRUCT LIMITED Contents Page For the year ended 28 February 2026
Company information | 1
Director's report | 2
Accountants' report | 3
Income statement | 4
Statement of financial position | 5
Notes to the financial statements | 6
Statement of changes in equity | 7

GAGEA CONSTRUCT LIMITED Company Information For the year ended 28 February 2026
Director | GAGEA DANIEL
Registered Number | 15464433
Registered Office | 97 LAMPITS HODDESDON ENGLAND EN11 8EG
1

GAGEA CONSTRUCT LIMITED Director's Report For the year ended 28 February 2026
Director's report and financial statements The director present his annual report and the financial statements for the year ended 28 February 2026. Principal activities Principal activity of the company during the financial year was of Construction of domestic building. Director The director who served the company throughout the 01 march 2025 and 28 February 2026 director was as follows: Mr. Daniel Gagea Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions On behalf of the board.
---------------------------------- GAGEA DANIEL Director
Date approved: 30 March 2026 2

GAGEA CONSTRUCT LIMITED Accountants' Report For the year ended 28 February 2026
Accountants report AM FINANCE ACCOUNTING LIMITED considers that the company is exempt from an audit for the year ended 28 February 2026 .The director has acknowledged, on the balance sheet, his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance withthe director's instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. AM FINANCE ACCOUNTING LIMITED 30/03/2026 .................................................... AM FINANCE ACCOUNTING LIMITED Flat 25 Fern Court Cottons Approach Romford RM7 7LP 30 March 2026 3

GAGEA CONSTRUCT LIMITED Income Statement For the year ended 28 February 2026
| Notes | 2026 £ |  | 2025 £ (as restated)
--- | --- | --- | --- | ---
Turnover |  | 296,548 |  | 0
Cost of sales |  | (119,838) |  | 0
Gross profit |  | 176,710 |  | 0
Selling and distribution costs |  | (953) |  | 0
Administrative expenses |  | (107,793) |  | 0
Operating profit |  | 67,964 |  | 0
Interest payable and similar charges |  | (1,541) |  | 0
Profit/(Loss) on ordinary activities before taxation |  | 66,423 |  | 0
Tax on profit on ordinary activities |  | 0 |  | 0
Profit/(Loss) for the financial year |  | 66,423 |  | 0
4

GAGEA CONSTRUCT LIMITED Statement of Financial Position As at 28 February 2026
| Notes | 2026 £ |  | 2025 £ (as restated)
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 28,267 |  | 10,280
|  | 28,267 |  | 10,280
Current assets |  |  |
Debtors | 5 | 40,064 |  | 0
Cash at bank and in hand |  | 22,207 |  | 19,841
|  | 62,271 |  | 19,841
Creditors: amount falling due within one year | 6 | (3,093) |  | (10,472)
Net current assets |  | 59,178 |  | 9,369
Total assets less current liabilities |  | 87,445 |  | 19,649
Provisions for liabilities | 7 | (1,373) |  | 0
Net assets |  | 86,072 |  | 19,649
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | 86,071 |  | 19,648
Shareholders' funds |  | 86,072 |  | 19,649
For the year ended 28 February 2026 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 ended 28 February 2026 in question in accordance with section 476. The director acknowledges responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 30 March 2026 and were signed by:
------------------------------- GAGEA DANIEL Director
5

GAGEA CONSTRUCT LIMITED Statement of Changes in Equity For the year ended 28 February 2026
|  | Equity share capital |  | Retained Earnings |  | Total
| £ |  | £ |  | £ |
At 04 February 2024 |  | 1 |  | 19,648 |  | 19,649
Total comprehensive income for the year |  | - |  | - |  | -
Total investments by and distributions to owners |  | - |  | - |  | -
At 03 February 2025 |  | 1 |  | 19,648 |  | 19,649
At 01 March 2025 |  | 1 |  | 19,648 |  | 19,649
Profit for the year |  |  |  | 66,423 |  | 66,423
Total comprehensive income for the year |  | - |  | 66,423 |  | 66,423
Total investments by and distributions to owners |  | - |  | - |  | -
At 28 February 2026 |  | 1 |  | 86,071 |  | 86,072
6

GAGEA CONSTRUCT LIMITED Notes to the Financial Statements For the year ended 28 February 2026
General Information GAGEA CONSTRUCT LIMITED is a private company limited by shares, registered in England and Wales, registration number 15464433, registration address 97 Lampits, Hoddesdon, EN11 8EG. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are recognised as a liability only when they have been approved by the shareholders before the balance sheet date. Preference dividends Where preference shares are classified as liabilities rather than equity, any preference dividends paid are recognised as interest payable and similar charges in the profit and loss account. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Motor vehicles 25% reducing balance Tools and equipment 3 years straight line Computer equipment 3 years straight line
Computer equipment | 3
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Directors' Emoluments
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Administrative Expenses
Directors Salaries | 28,792 |  | 0
Directors Pension Contributions | 1,815 |  | 0
| 30,607 |  | 0
Number of directors to whom retirement benefits accrued | Number |  | Number
Defined contribution plans | 1 |  | 1
3. | Average number of employees Average number of employees during the year was 5 (2025 : 2).
4. | Tangible fixed assets
Cost or valuation | Plant and machinery etc |  | Total
| £ |  | £
At 01 March 2025 | 28,624 |  | 28,624
Additions | 446 |  | 446
Disposals | - |  | -
At 28 February 2026 | 29,070 |  | 29,070
Depreciation
At 01 March 2025 | - |  | -
Charge for year | 803 |  | 803
On disposals | - |  | -
At 28 February 2026 | 803 |  | 803
Net book values
Closing balance as at 28 February 2026 | 28,267 |  | 28,267
Opening balance as at 01 March 2025 | 10,280 |  | 10,280
5. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Other Debtors | 35,605 |  | 0
| 35,605 |  | 0
5. | Debtors: amounts falling due after one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Other Debtors | 4,459 |  | 0
| 4,459 |  | 0
6. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Creditors | 10,472 |  | 10,472
Bank Loans & Overdrafts | (2,879) |  | 0
Taxation and Social Security | 2,906 |  | 0
Other Creditors | (7,406) |  | 0
| 3,093 |  | 10,472
7. | Provisions for liabilities
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Pension Provisions | 1,373 |  | 0
| 1,373 |  | 0
8. | Dividends Dividends of £15,000 were declared and paid during the year.
7