REGISTERED NUMBER: 10587891 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

GTECH Consultancy Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

254

637

Tangible assets

5

153,666

87,692

Investments

6

313

313

154,233

88,642

CURRENT ASSETS

Debtors

7

1,047,231

832,977

Cash at bank

573,189

558,329

1,620,420

1,391,306

CREDITORS

Amounts falling due within one year

8

682,937

628,660

NET CURRENT ASSETS

937,483

762,646

TOTAL ASSETS LESS CURRENT LIABILITIES

1,091,716

851,288

CREDITORS

Amounts falling due after more than one year

9

(128,688

)

(85,292

)

PROVISIONS FOR LIABILITIES

(38,216

)

(21,923

)

NET ASSETS

924,812

744,073

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

924,712

743,973

SHAREHOLDERS' FUNDS

924,812

744,073

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2026 and were signed on its behalf by:

Mrs H Rascagneres - Director

1.	STATUTORY INFORMATION

GTECH Consultancy Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

10587891

Registered office:

C/O Pure Offices Limited

Brooks Drive

Cheadle Royal Business Park

Cheadle

Cheshire

SK8 3TD

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Intangible assets

Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life;

Development costs - 15% on cost

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 February 2025

and 31 January 2026

2,927

AMORTISATION

At 1 February 2025

2,290

Amortisation for year

383

At 31 January 2026

2,673

NET BOOK VALUE

At 31 January 2026

254

At 31 January 2025

637

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

7,436

106,100

10,099

123,635

Additions

3,245

113,208

99

116,552

At 31 January 2026

10,681

219,308

10,198

240,187

DEPRECIATION

At 1 February 2025

2,900

26,525

6,518

35,943

Charge for year

1,167

48,196

1,215

50,578

At 31 January 2026

4,067

74,721

7,733

86,521

NET BOOK VALUE

At 31 January 2026

6,614

144,587

2,465

153,666

At 31 January 2025

4,536

79,575

3,581

87,692

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 February 2025

and 31 January 2026

313

NET BOOK VALUE

At 31 January 2026

313

At 31 January 2025

313

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

as restated

£

£

Trade debtors

374,315

82,827

Other debtors

672,916

750,150

1,047,231

832,977

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

as restated

£

£

Bank loans and overdrafts

9,218

14,316

Hire purchase contracts

39,190

18,860

Trade creditors

1,312

246,547

Taxation and social security

144,612

153,425

Other creditors

488,605

195,512

682,937

628,660

Included in other creditors is an invoice finance facility with HSBC totalling £282,470 (2025: £18,680). This is secured by a fixed and floating charge over the assets of the company.

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

as restated

£

£

Bank loans

-

9,643

Hire purchase contracts

128,688

75,649

128,688

85,292

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

as restated

£

£

Hire purchase contracts

167,878

94,509

Hire purchase liabilities are secured over assets to which they relate.