Gateway Building Control Limited

Registered number

09383487

Filleted Accounts

31 March 2026

Gateway Building Control Limited
Registered number:		09383487
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		106,388			41,806

Current assets
Debtors	4	34,314			38,430
Cash at bank and in hand		446,747			350,070
		481,061			388,500

Creditors: amounts falling due within one year	5	(53,150)			(51,623)

Net current assets			427,911			336,877

Total assets less current liabilities			534,299			378,683


Provisions for liabilities			(10,371)			(3,979)


Net assets			523,928			374,704

Capital and reserves
Called up share capital			1			1
Profit and loss account			523,927			374,703

Shareholders' funds			523,928			374,704

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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 and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr R Donaghy
Director
Approved by the board on 3 June 2026

Gateway Building Control Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			12		12


3	Tangible fixed assets
		Office equipment		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	23,274		139,562		162,836
	Additions	21,151		103,687		124,838
	Disposals	-		(78,674)		(78,674)
	At 31 March 2026	44,425		164,575		209,000

	Depreciation
	At 1 April 2025	22,722		98,308		121,030
	Charge for the year	5,840		33,734		39,574
	On disposals	-		(57,992)		(57,992)
	At 31 March 2026	28,562		74,050		102,612

	Net book value
	At 31 March 2026	15,863		90,525		106,388
	At 31 March 2025	552		41,254		41,806


4	Debtors			2026		2025
£					£

	Trade debtors			34,314		38,430


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Taxation and social security costs			51,650		30,123
	Other creditors			1,500		21,500
				53,150		51,623


6	Controlling party

	There is no ultimate controlling party.


7	Other information

	Gateway Building Control Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Woodlands Business Park
	Rougham Industrial Estate
	Rougham
	Bury St Edmunds
	IP30 9ND