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Registration number: 04855619

GBV Construction Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 September 2025

GBV Construction Limited

Contents

Company Information | 1
Directors' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 10

GBV Construction Limited

Company Information

Directors | AG Booth Y Booth

Company secretary | Y Booth

Registered office | Wood End Farm Wood Lane Overton Wakefield WF4 4RQ

Accountants | D & A Hill S11 12 Brooke's Mill Armitage Bridge Huddersfield HD4 7NR

GBV Construction Limited

Directors' Report
for the Year Ended 30 September 2025

The directors present their report and the financial statements for the year ended 30 September 2025.

Directors of the company

The directors who held office during the year were as follows:

AG Booth

Y Booth - Company secretary and director

Principal activity

The principal activity of the company is that of building contractors.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 24 April 2026 and signed on its behalf by:

......................................... AG Booth Director

GBV Construction Limited

(Registration number: 04855619 )
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 630,892 | 644,142
Current assets |  |  |
Stocks | 5 | 526,152 | 291,000
Debtors | 6 | 97,039 | 66,425
Cash at bank and in hand |  | 60,544 | 262,108
|  | 683,735 | 619,533
Creditors: Amounts falling due within one year | 7 | (315,001) | (247,254)
Net current assets |  | 368,734 | 372,279
Total assets less current liabilities |  | 999,626 | 1,016,421
Creditors: Amounts falling due after more than one year | 7 | (410,476) | (431,398)
Net assets |  | 589,150 | 585,023
Capital and reserves |  |  |
Called up share capital | 8 | 2 | 2
Retained earnings |  | 589,148 | 585,021
Shareholders' funds |  | 589,150 | 585,023

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 April 2026 and signed on its behalf by:

GBV Construction Limited

(Registration number: 04855619 )
Balance Sheet as at 30 September 2025

......................................... AG Booth Director

GBV Construction Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Wood End Farm
Wood Lane
Overton
Wakefield
WF4 4RQ

These financial statements were authorised for issue by the Board on 24 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

GBV Construction Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Tools | 25% on reducing balance
Motor vehicles | 25% on reducing balance
Office equipment | 25% on reducing balance
Plant and machinery | 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

GBV Construction Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

GBV Construction Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025

4 | Tangible assets

| Land and buildings £ | Tools £ | Plant and machinery £ | Office equipment £
Cost or valuation
At 1 October 2024 | 581,826 | 3,763 | 51,700 | 5,695
Additions | 1,949 | 302 | - | 206
At 30 September 2025 | 583,775 | 4,065 | 51,700 | 5,901
Depreciation
At 1 October 2024 | - | 3,626 | 27,550 | 5,114
Charge for the year | - | 110 | 6,038 | 197
At 30 September 2025 | - | 3,736 | 33,588 | 5,311
Carrying amount
At 30 September 2025 | 583,775 | 329 | 18,112 | 590
At 30 September 2024 | 581,826 | 137 | 24,150 | 581

| Motor vehicles £ | Total £
Cost or valuation
At 1 October 2024 | 84,813 | 727,797
Additions | - | 2,457
At 30 September 2025 | 84,813 | 730,254
Depreciation
At 1 October 2024 | 47,365 | 83,655
Charge for the year | 9,362 | 15,707
At 30 September 2025 | 56,727 | 99,362
Carrying amount
At 30 September 2025 | 28,086 | 630,892
At 30 September 2024 | 37,448 | 644,142

Included within the net book value of land and buildings above is £583,775 (2024 - £581,826) in respect of freehold land and buildings.

GBV Construction Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025

5 | Stocks

| 2025 £ | 2024 £
Work in progress | 526,152 | 291,000

6 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 97,039 | 66,425
| 97,039 | 66,425

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 10,732 | 8,345
Taxation and social security |  | 7,465 | 6,413
Accruals and deferred income |  | 86,157 | 43,265
Other creditors |  | 210,647 | 189,231
|  | 315,001 | 247,254

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 410,476 | 431,398

GBV Construction Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 2 | 2 | 2 | 2

9 | Loans and borrowings

| 2025 £ | 2024 £
Non-current loans and borrowings
Bank borrowings | 365,000 | 365,000
Hire purchase contracts | 32,376 | 43,109
Other borrowings | 13,100 | 23,289
| 410,476 | 431,398

| 2025 £ | 2024 £
Current loans and borrowings
Hire purchase contracts | 10,732 | 8,345