Company registration number 08716074 (England and Wales)
GATEWAY COMMERCIAL SERVICES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
GATEWAY COMMERCIAL SERVICES LTD
COMPANY INFORMATION
Directors
Mrs C Richardson
Mr P W Richardson
Company number
08716074
Registered office
15 Cofton Church Lane
Cofton Hackett
Birmingham
B45 8PS
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Santander UK Plc
Unit 6
Caxton Gate
Birmingham
B2 4LP
GATEWAY COMMERCIAL SERVICES LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
GATEWAY COMMERCIAL SERVICES LTD
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF GATEWAY COMMERCIAL SERVICES LTD FOR THE YEAR ENDED 30 NOVEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Gateway Commercial Services Ltd for the year ended 30 November 2025 which comprise, the balance sheet 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 https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Gateway Commercial Services Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Gateway Commercial Services Ltd and state those matters that we have agreed to state to the b oard of d irectors of Gateway Commercial Services Ltd, 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 Gateway Commercial Services Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Gateway Commercial Services Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Gateway Commercial Services Ltd. You consider that Gateway Commercial Services Ltd 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 financial statements of Gateway Commercial Services Ltd. 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 f inancial statements.

Ormerod Rutter Limited
19 March 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
GATEWAY COMMERCIAL SERVICES LTD
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
36,411
58,752
Current assets
Debtors
4
4,351
18,952
Cash at bank and in hand
129,767
15,488
134,118
34,440
Creditors: amounts falling due within one year
5
(104,979)
(27,878)
Net current assets
29,139
6,562
Total assets less current liabilities
65,550
65,314
Creditors: amounts falling due after more than one year
6
(7,072)
(56,046)
Provisions for liabilities
8
(8,975)
-
0
Net assets
49,503
9,268
Capital and reserves
Called up share capital
9
100
2
Capital redemption reserve
1
-
0
Profit and loss reserves
49,402
9,266
Total equity
49,503
9,268

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

GATEWAY COMMERCIAL SERVICES LTD
BALANCE SHEET (CONTINUED)
AS AT
30 NOVEMBER 2025
30 November 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 19 March 2026 and are signed on its behalf by:
Mrs C Richardson
Mr P W Richardson
Director
Director
Company registration number 08716074 (England and Wales)
GATEWAY COMMERCIAL SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 4 -
1
Accounting policies
Company information

Gateway Commercial Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 15 Cofton Church Lane, Cofton Hackett, Birmingham, B45 8PS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% on cost
Computer equipment
33% on cost
Motor vehicles
25% on cost
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

GATEWAY COMMERCIAL SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
GATEWAY COMMERCIAL SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 6 -
3
Tangible fixed assets
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 December 2024
3,476
-
0
95,729
99,205
Additions
-
0
2,387
-
0
2,387
At 30 November 2025
3,476
2,387
95,729
101,592
Depreciation and impairment
At 1 December 2024
3,476
-
0
36,977
40,453
Depreciation charged in the year
-
0
796
23,932
24,728
At 30 November 2025
3,476
796
60,909
65,181
Carrying amount
At 30 November 2025
-
0
1,591
34,820
36,411
At 30 November 2024
-
0
-
0
58,752
58,752
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
509
12,995
Other debtors
3,842
5,957
4,351
18,952
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
100
-
0
Taxation and social security
58,517
24,686
Other creditors
46,362
3,192
104,979
27,878
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
7,072
56,046
GATEWAY COMMERCIAL SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 7 -
7
Secured debts
The following secured debts are included within creditors:
2025
2024
£
£
Hire purchase contracts
42,689
56,046
Hire purchase contracts are secured against the assets to which they relate.
8
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
8,975
-
0
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
50
1
50
1
B Ordinary of £1 each
0
1
-
0
1
Ordinary B of £1 each
50
0
50
-
0
100
2
100
2

During the year, the company underwent a share reorganisati on.

Firstly, t he company bought back its 1 B Ordinary £1 share.

The company then issued 99 Ordinary £1 shares which were allotted and fully paid for cash at par.

Subsequently, the company then passed a n ordinary resolution by reclassifying 50 Ordinary £1 shares into 50 Ordinary B £1 shares.

10
Ultimate controlling party

The ultimate controlling party is Mr P W Richardson and Mrs C Richardson.

2025-11-30 2024-12-01 false false false 19 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mrs C Richardson Mr P W Richardson 08716074 2024-12-01 2025-11-30 08716074 bus:Director1 2024-12-01 2025-11-30 08716074 bus:Director2 2024-12-01 2025-11-30 08716074 bus:Agent1 2024-12-01 2025-11-30 08716074 2025-11-30 08716074 2024-11-30 08716074 core:FurnitureFittings 2025-11-30 08716074 core:ComputerEquipment 2025-11-30 08716074 core:MotorVehicles 2025-11-30 08716074 core:FurnitureFittings 2024-11-30 08716074 core:ComputerEquipment 2024-11-30 08716074 core:MotorVehicles 2024-11-30 08716074 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 08716074 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 08716074 core:Non-currentFinancialInstruments core:AfterOneYear 2025-11-30 08716074 core:Non-currentFinancialInstruments core:AfterOneYear 2024-11-30 08716074 core:CurrentFinancialInstruments 2025-11-30 08716074 core:CurrentFinancialInstruments 2024-11-30 08716074 core:ShareCapital 2025-11-30 08716074 core:ShareCapital 2024-11-30 08716074 core:CapitalRedemptionReserve 2025-11-30 08716074 core:CapitalRedemptionReserve 2024-11-30 08716074 core:RetainedEarningsAccumulatedLosses 2025-11-30 08716074 core:RetainedEarningsAccumulatedLosses 2024-11-30 08716074 core:ShareCapitalOrdinaryShareClass1 2025-11-30 08716074 core:ShareCapitalOrdinaryShareClass1 2024-11-30 08716074 core:ShareCapitalOrdinaryShareClass2 2025-11-30 08716074 core:ShareCapitalOrdinaryShareClass2 2024-11-30 08716074 core:ShareCapitalOrdinaryShareClass3 2025-11-30 08716074 core:ShareCapitalOrdinaryShareClass3 2024-11-30 08716074 core:ShareCapitalOrdinaryShares 2025-11-30 08716074 core:ShareCapitalOrdinaryShares 2024-11-30 08716074 core:FurnitureFittings 2024-12-01 2025-11-30 08716074 core:ComputerEquipment 2024-12-01 2025-11-30 08716074 core:MotorVehicles 2024-12-01 2025-11-30 08716074 2023-12-01 2024-11-30 08716074 core:FurnitureFittings 2024-11-30 08716074 core:ComputerEquipment 2024-11-30 08716074 core:MotorVehicles 2024-11-30 08716074 2024-11-30 08716074 core:Non-currentFinancialInstruments 2025-11-30 08716074 core:Non-currentFinancialInstruments 2024-11-30 08716074 bus:OrdinaryShareClass1 2024-12-01 2025-11-30 08716074 bus:OrdinaryShareClass2 2024-12-01 2025-11-30 08716074 bus:OrdinaryShareClass3 2024-12-01 2025-11-30 08716074 bus:OrdinaryShareClass1 2025-11-30 08716074 bus:OrdinaryShareClass1 2024-11-30 08716074 bus:OrdinaryShareClass2 2025-11-30 08716074 bus:OrdinaryShareClass2 2024-11-30 08716074 bus:OrdinaryShareClass3 2025-11-30 08716074 bus:OrdinaryShareClass3 2024-11-30 08716074 bus:AllOrdinaryShares 2025-11-30 08716074 bus:AllOrdinaryShares 2024-11-30 08716074 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 08716074 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 08716074 bus:FRS102 2024-12-01 2025-11-30 08716074 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 08716074 bus:FullAccounts 2024-12-01 2025-11-30 xbrli:pure xbrli:shares iso4217:GBP