Gauge Communication Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06722234

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		107,825		127,172

			107,825		127,172
CURRENT ASSETS
Debtors	5	588,541		1,899,670
Cash at bank and in hand		1,769,279		39,639

		2,357,820		1,939,309
Creditors: Amounts Falling Due Within One Year	6	(571,924 )		(611,235 )

NET CURRENT ASSETS (LIABILITIES)			1,785,896		1,328,074

TOTAL ASSETS LESS CURRENT LIABILITIES			1,893,721		1,455,246

PROVISIONS FOR LIABILITIES
Deferred Taxation			(14,698 )		(16,845 )

NET ASSETS			1,879,023		1,438,401

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			1,879,021		1,438,399

SHAREHOLDERS' FUNDS			1,879,023		1,438,401

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Gauge Communication Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr B R Vallely

Director

15 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Gauge Communication Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06722234 . The registered office is Goodlass Road, Speke, Liverpool, L24 9HJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and machinery	20% Reducing Balance
Motor vehicles	25% Reducing Balance
Furniture and computer equipment	25% Straight Line

2.4. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 7)

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Gauge Communication Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Plant and machinery	Motor vehicles	Furniture and computer equipment	Total
	£	£	£	£
Cost
As at 1 December 2024	135,086	119,214	30,248	284,548
Additions	13,746	-	874	14,620
Disposals	(12,383 )	-	(1,814 )	(14,197 )

As at 30 November 2025	136,449	119,214	29,308	284,971

Depreciation
As at 1 December 2024	79,378	50,727	27,271	157,376
Provided during the period	12,741	13,697	1,779	28,217
Disposals	(6,633 )	-	(1,814 )	(8,447 )

As at 30 November 2025	85,486	64,424	27,236	177,146

Net Book Value
As at 30 November 2025	50,963	54,790	2,072	107,825

As at 1 December 2024	55,708	68,487	2,977	127,172

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	461,919	139,646
Other debtors	126,622	1,760,024

	588,541	1,899,670

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	60,441	87,763
Other creditors	337,555	242,142
Taxation and social security	173,928	281,330

	571,924	611,235

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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Gauge Communication Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

8. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	39,600	40,080
Later than one year and not later than five years	2,500	32,500

	42,100	72,580

9. Directors Advances, Credits and Guarantees

No director received advances, credits or guarantees during the current or previous accounting periods.

10. Related Party Transactions

The following related party transactions were undertaken during the year:

The directors withdrew amounts totalling £475 and introduced amounts totolling £272,470 At the year end the company owed the directors £298,273 (2024: £26,278).

The aggregate remuneration paid to key management personnel for the year was £35,612 (2024: £18,195).

At the start of the period, a company in the same group owed Gauge Communications Ltd an amount totalling £1,720,001. Gauge Communications Ltd provided loans to the company totalling £156,200 and amounts of £1,781,392 were repaid. Interest of £2,424 was credited to the loan account during the period. The balance carried forward at the year end was £92,385.

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

11. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is GD Telecoms Limited . GD Telecoms Limited was incorporated in England and Wales. The registered office of GD Telecoms Limited is 23 Goodlass Road, Speke, Liverpool, L24 9HU.

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