11 01/10/2024 30/09/2025 2025-09-30 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2024-10-01 Sage Accounts Production 25.0 - FRS102_2025 xbrli:pure xbrli:shares iso4217:GBP 04976237 2024-10-01 2025-09-30 04976237 2025-09-30 04976237 2024-09-30 04976237 2023-10-01 2024-09-30 04976237 2024-09-30 04976237 2023-09-30 04976237 core:FurnitureFittingsToolsEquipment 2024-10-01 2025-09-30 04976237 core:MotorVehicles 2024-10-01 2025-09-30 04976237 core:OnerousContractsExcludingVacantProperties 2024-10-01 2025-09-30 04976237 bus:Director1 2024-10-01 2025-09-30 04976237 bus:Director2 2024-10-01 2025-09-30 04976237 bus:Director3 2024-10-01 2025-09-30 04976237 core:RetainedEarningsAccumulatedLosses 2023-10-01 2024-09-30 04976237 core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 04976237 core:WithinOneYear 2025-09-30 04976237 core:WithinOneYear 2024-09-30 04976237 core:AfterOneYear 2025-09-30 04976237 core:AfterOneYear 2024-09-30 04976237 core:ShareCapital 2025-09-30 04976237 core:ShareCapital 2024-09-30 04976237 core:RetainedEarningsAccumulatedLosses 2025-09-30 04976237 core:RetainedEarningsAccumulatedLosses 2024-09-30 04976237 core:ShareCapital 2023-09-30 04976237 core:RetainedEarningsAccumulatedLosses 2023-09-30 04976237 core:PreviouslyStatedAmount core:ShareCapital 2025-09-30 04976237 bus:Director1 2024-09-30 04976237 bus:Director1 2025-09-30 04976237 bus:Director1 2023-09-30 04976237 bus:Director1 2024-09-30 04976237 bus:Director1 2023-10-01 2024-09-30 04976237 bus:SmallEntities 2024-10-01 2025-09-30 04976237 bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 04976237 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04976237 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04976237 bus:AbridgedAccounts 2024-10-01 2025-09-30 04976237 core:LandBuildings core:LongLeaseholdAssets 2024-10-01 2025-09-30 04976237 core:PlantMachinery 2024-10-01 2025-09-30 04976237 core:Associate1 2024-10-01 2025-09-30 04976237 core:Associate1 2023-10-01 2024-09-30 04976237 core:Associate2 2024-10-01 2025-09-30 04976237 core:Associate2 2023-10-01 2024-09-30 04976237 core:Associate3 2024-10-01 2025-09-30 04976237 core:Associate3 2023-10-01 2024-09-30 04976237 core:Associate4 2024-10-01 2025-09-30 04976237 core:ComputerEquipment 2024-10-01 2025-09-30 04976237 core:Associate4 2025-09-30 04976237 core:Associate4 2024-09-30
Company registration number: 04976237
G F LASER LIMITED
Unaudited abridged financial statements
30 September 2025
G F LASER LIMITED
Contents
Directors report
Abridged statement of comprehensive income
Abridged statement of financial position
Statement of changes in equity
Notes to the financial statements
G F LASER LIMITED
Directors report
Year ended 30 September 2025
The directors present their report and the unaudited financial statements of the company for the year ended 30 September 2025.
Directors
The directors who served the company during the year were as follows:

Simon Tregillus
Kate Tregillus
John Hickman

Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 01 May 2026 and signed on behalf of the board by:
Simon Tregillus
Director
G F LASER LIMITED
Abridged statement of comprehensive income
Year ended 30 September 2025

|  |  |  | 2025 | 2024 |  |
|  | Note |  | £ | £ |  |
Gross profit |  |  |  | 1,008,417 | 899,994 |  |
Administrative expenses |  |  |  | ( 788,870) | ( 778,258) |  |
|  |  |  | _______ | _______ |  |
Operating profit |  |  |  | 219,547 | 121,736 |  |
Other interest receivable and similar income |  |  |  | 3,059 | 3,536 |  |
Interest payable and similar expenses |  |  |  | ( 21,888) | ( 25,367) |  |
|  |  |  | _______ | _______ |  |
Profit before taxation |  | 5 |  | 200,718 | 99,905 |  |
Tax on profit |  |  |  | ( 47,389) | ( 73,687) |  |
|  |  |  | _______ | _______ |  |
Profit for the financial year and total comprehensive income |  |  |  | 153,329 | 26,218 |  |
|  |  |  | _______ | _______ |  |

All the activities of the company are from continuing operations.
G F LASER LIMITED
Abridged statement of financial position
30 September 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 6 | 791,125 |  |  |  | 928,667 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 791,125 |  |  |  | 928,667
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 30,275 |  |  |  | 26,170 |  |
Debtors |  |  | 504,267 |  |  |  | 389,377 |  |
Cash at bank and in hand |  |  | 280,752 |  |  |  | 222,399 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 815,294 |  |  |  | 637,946 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 581,227) |  |  |  | ( 581,942) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 234,067 |  |  |  | 56,004
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 1,025,192 |  |  |  | 984,671
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 8 |  |  | ( 28,189) |  |  |  | ( 43,657)
Provisions for liabilities |  |  |  |  | ( 167,019) |  |  |  | ( 198,359)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 829,984 |  |  |  | 742,655
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 20,200 |  |  |  | 20,200
Profit and loss account |  |  |  |  | 809,784 |  |  |  | 722,455
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 829,984 |  |  |  | 742,655
|  |  |  |  | _______ |  |  |  | _______

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 01 May 2026 , and are signed on behalf of the board by:
Simon Tregillus
Director
Company registration number: 04976237
G F LASER LIMITED
Statement of changes in equity
Year ended 30 September 2025

|  | Called up share capital |  | Profit and loss account | Total |  |  |  |  |
|  | £ |  | £ | £ |  |  |  |  |
At 1 October 2023 |  | 20,200 |  | 762,237 | 782,437 |  |  |  |  |
Profit for the year |  |  |  | 26,218 | 26,218 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 26,218 | 26,218 |  |  |  |  |
Dividends paid and payable |  |  |  | ( 66,000) | ( 66,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | - |  | ( 66,000) | ( 66,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 30 September 2024 and 1 October 2024 |  | 20,200 |  | 722,455 | 742,655 |  |  |  |  |
Profit for the year |  |  |  | 153,329 | 153,329 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 153,329 | 153,329 |  |  |  |  |
Dividends paid and payable |  |  |  | ( 66,000) | ( 66,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | - |  | ( 66,000) | ( 66,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 30 September 2025 |  | 20,200 |  | 809,784 | 829,984 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |

G F LASER LIMITED
Notes to the financial statements
Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is Unit 5 Narrowboat Way, Blackbrook Trading Estate, Dudley, West Midlands, DY2 0XQ.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Long leasehold property | - | Straight line over the life of the lease. |
| Plant and machinery | - | Laser equipment 8% straight line, other 10% straight line |
| Fittings fixtures and equipment | - | 15 % | reducing balance
| Motor vehicles | - | 25 % | reducing balance
| Computer equipment | - | 12.5 % | straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 11 (2024: 11 ).
5. Profit before taxation
Profit before taxation is stated after charging/(crediting):

|  |  |  | 2025 | 2024
|  |  |  | £ | £
| Depreciation of tangible assets |  |  | 215,006 | 215,356
|  |  |  | _______ | _______

6. Tangible assets

|  | £ |  |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 October 2024 | 2,854,204 |  |  |  |  |  |
| Additions | 77,464 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 30 September 2025 | 2,931,668 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 October 2024 | 1,925,537 |  |  |  |  |  |
| Charge for the year | 215,006 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 30 September 2025 | 2,140,543 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 September 2025 | 791,125 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 30 September 2024 | 928,667 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |

7. Creditors: amounts falling due within one year
Invoice discounting is ssecured by way of a fixed and floating charge against all assets.
8. Creditors: amounts falling due after more than one year
The bank loan is a Coronavirus Business Interruption Loan secured on 13 May 2020 for £200,000. This is repayable over 6 years and has an interest rate of 2.4% per annum over base rate.
9. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Amounts repaid | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Simon Tregillus | ( 8,456) | 916 | ( 7,540) |  |  |
|  | _______ | _______ | _______ |  |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Amounts repaid | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Simon Tregillus | ( 10,027) | 1,571 | ( 8,456) |  |  |
|  | _______ | _______ | _______ |  |  |

The company has taken advantage of the exemption under SAC 35 not to disclose transactions which have been conducted under normal market conditions.
10. Related party transactions
During the year the company entered into the following transactions with related parties:

|  | Transaction value |  | Balance owed by/(owed to) |
|  | 2025 | 2024 | 2025 | 2024
|  | £ | £ | £ | £
| Sales | 141,027 | 220,516 | - | -
| Purchases and administration charges | 363,304 | 437,759 | - | -
| Rent payable | 50,593 | 50,593 | - | -
| Aggregate amounts due from/(to) related party | - | - | 9,941 | ( 2,653)
|  | _______ | _______ | _______ | _______

The above transactions relate to Moseley Brothers Limited. Mr J Hickman had an interest in Moseley Brothers Limited. During the year business was conducted with this company at arms length.