Companies House 2024-04-01 2025-03-31 false 11738425 2025-03-31 11738425 2024-04-01 2025-03-31 11738425 2023-04-01 2024-03-31 11738425 uk-bus:Director1 2024-04-01 2025-03-31 11738425 uk-bus:Director2 2024-04-01 2025-03-31 11738425 2024-04-01 2025-03-31 11738425 uk-bus:Micro-entities 2024-04-01 2025-03-31 11738425 uk-bus:FullAccounts 2024-04-01 2025-03-31 11738425 uk-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11738425 2024-03-31 11738425 uk-core:WithinOneYear 2025-03-31 11738425 uk-core:WithinOneYear 2024-03-31 11738425 uk-core:AfterOneYear 2025-03-31 11738425 1 2024-04-01 2025-03-31 11738425 2 2024-04-01 2025-03-31 11738425 uk-core:AfterOneYear 2024-03-31 iso4217:GBP

Registered Number 11738425

GA BUILDING U.K LTD

Micro-entity Accounts

31 March 2025

## GA BUILDING U.K LTD Registered Number 11738425

## Micro-entity Balance Sheet as at 31 March 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed Assets |  | 72,112 | 30,515
Current Assets |  | 373,751 | 216,070
Creditors: amounts falling due within one year |  | (38,746) | (103,061)
Net current assets (liabilities) |  | 335,005 | 113,009
Total assets less current liabilities |  | 407,117 | 143,524
Creditors: amounts falling due after more than one year |  | (21,340) | (30,382)
Total net assets (liabilities) |  | 385,777 | 113,142
Capital and reserves |  | 385,777 | 113,142

- For the year ending 31 March 2025 the company was entitled to exemption 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 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.

Approved by the Board on 4 June 2026

And signed on their behalf by:
Georgi Lyubenov Andreev, Director

Footnotes:

- Guarantees
  GA BUILDING U.K LTD
  NOTES TO THE MICRO - ENTITY ACCOUNTS
  YEAR ENDED 31 MARCH 2025
  1. ACCOUNTING POLICIES
  Basis of accounting
  The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
  Turnover
  The turnover shown in the profit and loss account represents amounts invoiced during the year.
  Fixed assets
  All fixed assets are initially recorded at cost.
  Depreciation
  Depreciation where applicable is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
  Equipment - Over 5 Years
  Operating lease agreements
  Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight-line basis over the period of the lease.
  Financial instruments
  Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
  Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account.
  Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

## GA BUILDING U.K LTD Registered Number 11738425

## Notes to the Micro-entity Accounts for the period ended 31 March 2025

1 Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 5 | 5