G&H Construction (Warrington) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09477908 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

G&H Construction (Warrington) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M E Gatley

REGISTERED OFFICE:

121 Kingsway North

Warrington

Cheshire

WA1 3NX

REGISTERED NUMBER:

09477908 (England and Wales)

ACCOUNTANTS:

Nick Brajkovich Limited

Chartered Accountants

29 Withers Avenue

Warrington

Cheshire

WA2 8EU

FIXED ASSETS

Tangible assets

4

6,651

8,837

CURRENT ASSETS

Debtors

5

36,041

69,848

Cash at bank and in hand

8,872

6,729

44,913

76,577

CREDITORS

Amounts falling due within one year

6

47,146

61,782

NET CURRENT (LIABILITIES)/ASSETS

(2,233

)

14,795

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,418

23,632

CREDITORS

Amounts falling due after more than one
year

7

318

6,458

NET ASSETS

4,100

17,174

CAPITAL AND RESERVES

Called up share capital

1

Capital redemption reserve

1

Retained earnings

4,098

17,172

4,100

17,174

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which 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 company as at the end of each financial year and of its profit or loss 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 company.

The 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.

The financial statements were approved by the director and authorised for issue on 7 May 2026 and were signed by:

M E Gatley - Director

1.	STATUTORY INFORMATION

G&H Construction (Warrington) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 April 2025

and 31 March 2026

4,160

11,249

575

15,984

DEPRECIATION

At 1 April 2025

3,760

2,813

574

7,147

Charge for year

80

2,106

-

2,186

At 31 March 2026

3,840

4,919

574

9,333

NET BOOK VALUE

At 31 March 2026

320

6,330

1

6,651

At 31 March 2025

400

8,436

1

8,837

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2025

and 31 March 2026

11,249

DEPRECIATION

At 1 April 2025

2,813

Charge for year

2,106

At 31 March 2026

4,919

NET BOOK VALUE

At 31 March 2026

6,330

At 31 March 2025

8,436

5.

DEBTORS

31.3.26

31.3.25

£

Amounts falling due within one year:

Trade debtors

13,000

33,750

Other debtors

18,155

31,212

31,155

64,962

Amounts falling due after more than one year:

Other debtors

4,886

Aggregate amounts

36,041

69,848

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Bank loans and overdrafts

2,087

5,000

Hire purchase contracts

3,903

3,750

Trade creditors

5,251

7,375

Taxation and social security

22,029

24,082

Other creditors

13,876

21,575

47,146

61,782

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.26

31.3.25

£

Bank loans

-

2,084

Hire purchase contracts

318

4,374

318

6,458

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

M E Gatley

Balance outstanding at start of year

29,812

20,814

Amounts advanced

13,343

38,998

Amounts repaid

(25,000

)

(30,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

18,155

29,812