REGISTERED NUMBER: 06354558 (England and Wales)

GCJR CONSULTANTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

5

DIRECTOR:

G J Reeves

SECRETARY:

Mrs C J Reeves

REGISTERED OFFICE:

3 Castlegate

Grantham

Lincolnshire

NG31 6SF

REGISTERED NUMBER:

06354558 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

3 Castlegate

Grantham

Lincolnshire

NG31 6SF

FIXED ASSETS

Tangible assets

4

2,226

2,305

CURRENT ASSETS

Debtors

5

237,182

256,982

Cash at bank

46,162

91,715

283,344

348,697

CREDITORS

Amounts falling due within one year

6

235,907

237,195

NET CURRENT ASSETS

47,437

111,502

TOTAL ASSETS LESS CURRENT LIABILITIES

49,663

113,807

PROVISIONS FOR LIABILITIES

19

576

NET ASSETS

49,644

113,231

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Retained earnings

48,644

112,231

SHAREHOLDERS' FUNDS

49,644

113,231

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 and authorised for issue by the director and authorised for issue on 28 May 2026 and were signed by:

G J Reeves - Director

1.	STATUTORY INFORMATION

GCJR Consultants 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover is recognised in the period to which it relates.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Tangible fixed assets are held at cost less accumulated depreciation.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 September 2024

3,769

Additions

1,765

At 31 August 2025

5,534

DEPRECIATION

At 1 September 2024

1,464

Charge for year

1,844

At 31 August 2025

3,308

NET BOOK VALUE

At 31 August 2025

2,226

At 31 August 2024

2,305

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

7,080

17,458

Other debtors

63,701

63,701

Directors' current accounts

151,393

166,023

Prepayments and accrued income

15,008

9,800

237,182

256,982

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

1,992

669

Other taxes and social security

226,793

224,014

Other creditors

3,219

2,091

Accruals and deferred income

3,903

10,421

235,907

237,195

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

1,000

Ordinary

£1

1,000

1,000

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

G J Reeves

Balance outstanding at start of year

166,023

202,036

Amounts advanced

231,195

186,052

Amounts repaid

(245,825

)

(222,065

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

151,393

166,023

The loan made to G J Reeves was unsecured, interest free and repayable on demand.

9.	POST BALANCE SHEET EVENTS

Subsequent to the year end, the company approved dividends of £115,000.