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GALEBEST CONTRACTING LIMITED

Registered Number
08262386
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

GALEBEST CONTRACTING LIMITED
Company Information
for the year from 1 November 2024 to 31 October 2025

Directors | BELL, Glyn
| BELL, James Stephen

Registered Address | Galebest Rother Valley Way
| Holbrook
| Sheffield
| S20 3RW

Registered Number | 08262386 (England and Wales)

GALEBEST CONTRACTING LIMITED
Balance Sheet as at
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 509,725 |  |  |  | 439,138
|  |  |  | 509,725 |  |  |  | 439,138
Current assets |  |  |  |  |  |  |  |
Stocks |  | 10,000 |  |  |  | 10,000 |  |
Debtors | 4 | 969,627 |  |  |  | 687,671 |  |
Cash at bank and on hand |  | 953,848 |  |  |  | 1,055,925 |  |
|  | 1,933,475 |  |  |  | 1,753,596 |  |
Creditors amounts falling due within one year | 5 | (519,490) |  |  |  | (497,622) |  |
Net current assets (liabilities) |  |  |  | 1,413,985 |  |  |  | 1,255,974
Total assets less current liabilities |  |  |  | 1,923,710 |  |  |  | 1,695,112
Provisions for liabilities |  |  |  | (127,431) |  |  |  | (109,784)
Net assets |  |  |  | 1,796,279 |  |  |  | 1,585,328
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 1,796,179 |  |  |  | 1,585,228
Shareholders' funds |  |  |  | 1,796,279 |  |  |  | 1,585,328

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 27 April 2026, and are signed on its behalf by:
BELL, James Stephen Director Registered Company No. 08262386

GALEBEST CONTRACTING LIMITED
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Revenue from rendering of services
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

| Tangible fixed assets and depreciation
--- | ---
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Plant and machinery | 20
| Fixtures and fittings | 20
| Vehicles | 25

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 10 |  | 11

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 November 24 | 1,175,457
| Additions | 385,495
| Disposals | (84,314)
| At 31 October 25 | 1,476,638
| Depreciation and impairment
| At 01 November 24 | 736,319
| Charge for year | 323,875
| On disposals | (93,281)
| At 31 October 25 | 966,913
| Net book value
| At 31 October 25 | 509,725
| At 31 October 24 | 439,138

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 919,184 |  | 683,416
| Other debtors | 47,252 |  | -
| Prepayments and accrued income | 3,191 |  | 4,255
| Total | 969,627 |  | 687,671

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 433,242 |  | 312,672
| Taxation and social security | 67,786 |  | 165,260
| Other creditors | 16,512 |  | 17,741
| Accrued liabilities and deferred income | 1,950 |  | 1,949
| Total | 519,490 |  | 497,622