REGISTERED NUMBER: 05828628 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

The Guttering Company Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T S Buckler

REGISTERED OFFICE:

2 De Braose Close,

De Braose Close

Ysbytty Fields

Abergavenny

NP7 9JJ

REGISTERED NUMBER:

05828628 (England and Wales)

ACCOUNTANTS:

Golden Valley Accountancy Limited

Unit 4

Westwood Industrial Estate

Pontrilas

Herefordshire

HR2 0EL

FIXED ASSETS

Tangible assets

4

4,550

5,692

CURRENT ASSETS

Debtors

5

13,256

16,598

Cash at bank

1,108

2,124

14,364

18,722

CREDITORS

Amounts falling due within one year

6

6,154

5,935

NET CURRENT ASSETS

8,210

12,787

TOTAL ASSETS LESS CURRENT LIABILITIES

12,760

18,479

CREDITORS

Amounts falling due after more than one year

7

6,786

15,171

NET ASSETS

5,974

3,308

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

5,972

3,306

5,974

3,308

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 May 2026 and were signed by:

T S Buckler - Director

1.	STATUTORY INFORMATION

The Guttering Company Ltd 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

and 31 May 2025

44,249

DEPRECIATION

At 1 June 2024

38,557

Charge for year

1,142

At 31 May 2025

39,699

NET BOOK VALUE

At 31 May 2025

4,550

At 31 May 2024

5,692

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

1,163

-

Other debtors

12,093

16,598

13,256

16,598

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

4,140

5,063

Taxation and social security

1,358

872

Other creditors

656

-

6,154

5,935

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

6,786

15,171