G SUB LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07466560

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		31,063		37,907

			31,063		37,907
CURRENT ASSETS
Stocks	6	2,130		1,800
Debtors	7	18,192		15,280
Cash at bank and in hand		192,890		155,138

		213,212		172,218
Creditors: Amounts Falling Due Within One Year	8	(7,323 )		(8,239 )

NET CURRENT ASSETS (LIABILITIES)			205,889		163,979

TOTAL ASSETS LESS CURRENT LIABILITIES			236,952		201,886

NET ASSETS			236,952		201,886

CAPITAL AND RESERVES
Called up share capital	9		10		10
Profit and Loss Account			236,942		201,876

SHAREHOLDERS' FUNDS			236,952		201,886

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G SUB LIMITED

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit 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 Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr GOBIND GROVER

Director

27/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

G SUB LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07466560 . The registered office is 90 Nathan's Road, Wembley, HA0 3RX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	Plant and equipment
Motor Vehicles	Motor vehicles
Fixtures & Fittings	Fixtures and fittijgs

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 7)

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G SUB LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 March 2025	23,000

As at 28 February 2026	23,000

Amortisation
As at 1 March 2025	23,000

As at 28 February 2026	23,000

Net Book Value
As at 28 February 2026	-

As at 1 March 2025	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 March 2025	116,057	33,500	4,794	154,351
Additions	2,100	-	-	2,100

As at 28 February 2026	118,157	33,500	4,794	156,451

Depreciation
As at 1 March 2025	97,963	14,656	3,825	116,444
Provided during the period	4,039	4,711	194	8,944

As at 28 February 2026	102,002	19,367	4,019	125,388

Net Book Value
As at 28 February 2026	16,155	14,133	775	31,063

As at 1 March 2025	18,094	18,844	969	37,907

6. Stocks

	2026	2025
	£	£
Stock	2,130	1,800

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G SUB LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	2,912	-
Other debtors	5,280	5,280

	8,192	5,280
Due after more than one year
Other debtors	10,000	10,000

	18,192	15,280

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,411	1,250
Other creditors	238	-
Taxation and social security	5,674	6,989

	7,323	8,239

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10

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