REGISTERED NUMBER: 10656556 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

GWT BUILDING SERVICES LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

-

4,614

CURRENT ASSETS

Debtors

5

-

68,894

Cash at bank

40,724

13,170

40,724

82,064

CREDITORS

Amounts falling due within one year

6

(66,551

)

(103,418

)

NET CURRENT LIABILITIES

(25,827

)

(21,354

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(25,827

)

(16,740

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

(25,927

)

(16,840

)

SHAREHOLDERS' FUNDS

(25,827

)

(16,740

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 June 2026 and were signed on its behalf by:

Mr G W Tindall - Director

1.	STATUTORY INFORMATION

GWT Building Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

10656556

Registered office:

Equinox House

Clifton Park Avenue

Clifton Park

York

YO30 5PA

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.

These financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding value added tax in the course of construction work carried out.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown with borrowings in current liabilities.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

Going concern

The company ceased trading on 1 April 2025. As a result, the financial statements have not been prepared on a going concern basis. Instead, the directors have prepared the accounts on a break-up basis, reflecting the intention to wind up the company and realise its assets and liabilities in the normal course of closure. All assets have been valued at the lower of carrying amount and net realisable value, and all known liabilities have been provided for. The directors do not expect the company to continue trading or to resume operations in the future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 April 2025

8,750

Disposals

(8,750

)

At 31 March 2026

-

DEPRECIATION

At 1 April 2025

4,136

Charge for year

1,538

Eliminated on disposal

(5,674

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

4,614

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

63,000

Other debtors

-

5,894

-

68,894

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

1,276

Taxation and social security

20

8,500

Other creditors

66,531

93,642

66,551

103,418

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100

8.	RELATED PARTY DISCLOSURES

During the year, the company disposed of a van to the director, George Tindall. The transaction was conducted at arm’s length, with the sale price of £5,000 determined by reference to the fair market value of the van at the date of disposal. The sale price was based on a market comparison to ensure the transaction was at fair value.