Gastro Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12283559

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		30,267		33,836

			30,267		33,836
CURRENT ASSETS
Stocks	5	17,798		13,458
Debtors	6	13,817		21,904
Cash at bank and in hand		2,132		10,953

		33,747		46,315
Creditors: Amounts Falling Due Within One Year	7	(96,859 )		(79,158 )

NET CURRENT ASSETS (LIABILITIES)			(63,112 )		(32,843 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(32,845 )		993

NET (LIABILITIES)/ASSETS			(32,845 )		993

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(32,945 )		893

SHAREHOLDERS' FUNDS			(32,845)		993

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Gastro Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 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 Dritan Guda

Director

18/06/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Gastro Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12283559 . The registered office is Board Inn Penshaw View, Birtley, Chester Le Street, Durham, DH3 2JL.

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. 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	20% WDV
Fixtures & Fittings	10% WDV

2.4. 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: 17 (2025: 14)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 31 March 2025	4,168	36,354	40,522

As at 31 March 2026	4,168	36,354	40,522

Depreciation
As at 31 March 2025	2,320	4,366	6,686
Provided during the period	370	3,199	3,569

As at 31 March 2026	2,690	7,565	10,255

...CONTINUED

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Gastro Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	1,478	28,789	30,267

As at 31 March 2025	1,848	31,988	33,836

5. Stocks

	2026	2025
	£	£
Materials	17,798	13,458

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	12,587
Prepayments and accrued income	3,387	3,387
Loan Receivables	5,930	5,930
Amounts owed by associates	4,500	-

	13,817	21,904

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	11,695	3,843
Corporation tax	6,699	6,699
Other taxes and social security	2,351	-
VAT	54,756	36,555
Net wages	4,774	-
Accruals and deferred income	500	2,400
Directors' loan accounts	16,084	29,661

	96,859	79,158

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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