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Company registration number: 14559200
GT CONSTRUCTION & RESTORATION LTD
Unaudited filleted financial statements
31 December 2025
GT CONSTRUCTION & RESTORATION LTD
Contents
Directors and other information
Accountant's report
Statement of financial position
Notes to the financial statements
GT CONSTRUCTION & RESTORATION LTD
Directors and other information

| Directors | Mr C Twells
|  | Mr L Graham
| Company number | 14559200
| Registered office | 6 Millcroft Road
|  | Sutton Coldfield
|  | West Midlands
|  | B74 2EE
| Accountant | J Pedley Smith
|  | 38 Newick Avenue
|  | Sutton Coldfield
|  | West Midlands
|  | B74 3DA

GT CONSTRUCTION & RESTORATION LTD
Report to the board of directors on the preparation of the
unaudited statutory financial statements of GT CONSTRUCTION & RESTORATION LTD
Year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of GT CONSTRUCTION & RESTORATION LTD for the year ended 31 December 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given me.
As a practising member of the Association of Chartered Certified Accountants , I am subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.
This report is made solely to the board of directors of GT CONSTRUCTION & RESTORATION LTD, as a body, in accordance with the terms of my engagement letter. My work has been undertaken solely to prepare for your approval the financial statements of GT CONSTRUCTION & RESTORATION LTD and state those matters that we have agreed to state to the board of directors of GT CONSTRUCTION & RESTORATION LTD as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than GT CONSTRUCTION & RESTORATION LTD and its board of directors as a body for my work or for this report.
It is your duty to ensure that GT CONSTRUCTION & RESTORATION LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of GT CONSTRUCTION & RESTORATION LTD. You consider that GT CONSTRUCTION & RESTORATION LTD is exempt from the statutory audit requirement for the year.
I have not been instructed to carry out an audit or a review of the financial statements of GT CONSTRUCTION & RESTORATION LTD. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
J Pedley Smith
Chartered Certified Accountant
38 Newick Avenue
Sutton Coldfield
West Midlands
B74 3DA
8 July 2026
GT CONSTRUCTION & RESTORATION LTD
Statement of financial position
31 December 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 552 |  |  |  | 672 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 552 |  |  |  | 672
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 49,002 |  |  |  | 15,034 |  |
Cash at bank and in hand |  |  | 15,905 |  |  |  | 6,621 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 64,907 |  |  |  | 21,655 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 43,777) |  |  |  | ( 9,335) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 21,130 |  |  |  | 12,320
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 21,682 |  |  |  | 12,992
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 21,682 |  |  |  | 12,992
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  | 21,582 |  |  |  | 12,892
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 21,682 |  |  |  | 12,992
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 December 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 and delivered 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'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 08 July 2026 , and are signed on behalf of the board by:
Mr L Graham
Director
Company registration number: 14559200
GT CONSTRUCTION & RESTORATION LTD
Notes to the financial statements
Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Millcroft Road, Sutton Coldfield, West Midlands, B74 2EE.
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 in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland.The financial statements have been prepared on the historical cost basis.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 and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
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.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses
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:

| Motor vehicles | - | 18 % | reducing balance

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.
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.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

|  | Motor vehicles | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 January 2025 and 31 December 2025 | 1,000 | 1,000 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 January 2025 | 328 | 328 |  |  |  |  |
| Charge for the year | 120 | 120 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 December 2025 | 448 | 448 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 December 2025 | 552 | 552 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 December 2024 | 672 | 672 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 720 | 4,200
| Other debtors |  | 48,282 | 10,834
|  |  | _______ | _______
|  |  | 49,002 | 15,034
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 13,232 | 369
| Corporation tax |  | 13,095 | -
| Social security and other taxes |  | 12,261 | 3,833
| Other creditors |  | 5,189 | 5,133
|  |  | _______ | _______
|  |  | 43,777 | 9,335
|  |  | _______ | _______

8. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mr C Twells | ( 607) | ( 28) | ( 635) |  |  |
| Mr L Graham | ( 1,426) | ( 28) | ( 1,454) |  |  |
|  | _______ | _______ | _______ |  |  |
|  | ( 2,033) | ( 56) | ( 2,089) |  |  |
|  | _______ | _______ | _______ |  |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mr C Twells | ( 451) | ( 156) | ( 607) |  |  |
| Mr L Graham | ( 1,270) | ( 156) | ( 1,426) |  |  |
|  | _______ | _______ | _______ |  |  |
|  | ( 1,721) | ( 312) | ( 2,033) |  |  |
|  | _______ | _______ | _______ |  |  |

The amount in brackets is owed to the directors by the company at the year end. The loans are repayable on demand and is interest free.