GATE SOURCE DRAIN SEMICONDUCTOR LTD.

Registered Number: 10026066

England and Wales

Unaudited Financial Statements

for the year ended 28 February 2026

for

GATE SOURCE DRAIN SEMICONDUCTOR LTD.

GATE SOURCE DRAIN SEMICONDUCTOR LTD.

Statement of Financial Position

As at 28 February 2026

	£	2026 £	£	2025 £
Fixed assets		946		1,182
Current assets	643		543
Creditors: amount falling due within one year	(35,392)		(32,292)
Net current assets/(liabilities)		(34,749)		(31,749)
Total assets less current liabilities		(33,803)		(30,567)
Net assets/(liabilities)		(33,803)		(30,567)


Capital and reserves		(33,803)		(30,567)

For the year ended 28 February 2026 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 of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Signed on behalf of the board of directors:

---------------------------------------------

Quanzhong Jiang
Director

Date approved: 28 May 2026

GATE SOURCE DRAIN SEMICONDUCTOR LTD.

Notes to the Accounts

For the year ended 28 Feb 2026

Statutory Information

Gate Source Drain Semiconductor Ltd. is a private limited company, limited by shares, domiciled in England and Wales, registration number 10026066, registration address 7 Caird Street, Chepstow, NP16 5DX, Wales.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

2.	Average number of employees Average number of employees during the year was 0 (2025: 0).