2025-04-01 2026-03-31 false Capium Accounts Production 1.1 15533792 2025-04-01 2026-03-31 15533792 bus:FullAccounts 2025-04-01 2026-03-31 15533792 bus:FRS102 2025-04-01 2026-03-31 15533792 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 15533792 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 15533792 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 15533792 2025-04-01 2026-03-31 15533792 2026-03-31 15533792 bus:RegisteredOffice 2025-04-01 2026-03-31 15533792 core:WithinOneYear 2026-03-31 15533792 core:AfterOneYear 2026-03-31 15533792 1 2025-04-01 2026-03-31 15533792 bus:Director1 2025-04-01 2026-03-31 15533792 bus:Director1 2026-03-31 15533792 bus:Director1 2024-03-01 2025-03-31 15533792 2024-03-01 15533792 2024-03-01 2025-03-31 15533792 2025-03-31 15533792 core:WithinOneYear 2025-03-31 15533792 core:AfterOneYear 2025-03-31 15533792 bus:EntityAccountantsOrAuditors 2024-03-01 2025-03-31 15533792 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 15533792 bus:OrdinaryShareClass1 2026-03-31 15533792 bus:OrdinaryShareClass1 2024-03-01 2025-03-31 15533792 bus:OrdinaryShareClass1 2025-03-31 15533792 core:FurnitureFittings 2025-04-01 2026-03-31 15533792 core:FurnitureFittings 2026-03-31 15533792 core:FurnitureFittings 2025-03-31 15533792 core:ComputerEquipment 2025-04-01 2026-03-31 15533792 core:ComputerEquipment 2026-03-31 15533792 core:ComputerEquipment 2025-03-31 15533792 core:MotorCars 2025-04-01 2026-03-31 15533792 core:MotorCars 2026-03-31 15533792 core:MotorCars 2025-03-31 15533792 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2026-03-31 15533792 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-03-31 15533792 core:CostValuation core:Non-currentFinancialInstruments 2026-03-31 15533792 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 15533792 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2026-03-31 15533792 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2026-03-31 15533792 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2026-03-31 15533792 core:Non-currentFinancialInstruments 2026-03-31 15533792 core:Non-currentFinancialInstruments 2025-03-31 15533792 core:ShareCapital 2026-03-31 15533792 core:ShareCapital 2025-03-31 15533792 core:RetainedEarningsAccumulatedLosses 2026-03-31 15533792 core:RetainedEarningsAccumulatedLosses 2025-03-31 15533792 dpl:Item1 2025-04-01 15533792 dpl:Item1 2026-03-31 15533792 dpl:Item1 2024-03-01 15533792 dpl:Item1 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 15533792
England and Wales
PRACTICAL GC LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

Practical GC Limited Contents Page For the year ended 31 March 2026
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3

Practical GC Limited Company Information For the year ended 31 March 2026
Director | Alistair Maclean
Registered Number | 15533792
Registered Office | 18 Roopers Speldhurst Tunbridge Wells TN3 0QL
Accountants | OMB Tax Limited Unit 10, Clayfield Mews Newcomen Road Tunbridge Wells TN4 9PA
1

Registered Number: 15533792 Practical GC Limited Balance Sheet As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 52,250 |  | 3,066
|  | 52,250 |  | 3,066
Current assets |  |  |
Debtors | 4 | 2,605 |  | -
Cash at bank and in hand |  | 18,544 |  | 39,496
|  | 21,149 |  | 39,496
Creditors: amount falling due within one year | 5 | (51,621) |  | (29,408)
Net current assets |  | (30,472) |  | 10,088
Total assets less current liabilities |  | 21,778 |  | 13,154
Creditors: amount falling due after more than one year | 6 | (27,942) |  | -
Net assets |  | (6,164) |  | 13,154
Capital and reserves |  |  |
Called up share capital | 7 | 10 |  | 10
Profit and loss account |  | (6,174) |  | 13,144
Shareholders' funds |  | (6,164) |  | 13,154
For the year ended 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 23 June 2026 and were signed by:
------------------------------- Alistair Maclean Director
2

Practical GC Limited Notes to the Financial Statements For the year ended 31 March 2026
General Information Practical GC Limited is a private company, limited by shares, registered in England and Wales, under 15533792, at 18 Roopers, Speldhurst, Tunbridge Wells, TN3 0QL.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the Company. Going concern basis The director believes that the Company is sustaining growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, he has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus, he continues to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the Company, net of Value Added Tax and trade discounts. Finance lease and hire purchase charges The finance element of the rental payment is charged to the profit and loss account on a straight line basis. Taxation Taxation represents the sum of Corporation Tax currently payable, recognised in the Profit and Loss account. No provision for Deferred Tax is made. Current and deferred tax assets and liabilities are not discounted. The Company's liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Tangible fixed assets Tangible fixed assets are stated at cost less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 20% Reducing Balance
Fixtures and Fittings | 15% Reducing Balance
Motor Vehicles | 15% Reducing Balance
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the Company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 4 (2025 : 4).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Motor Vehicles |  | Total
| £ |  | £ |  | £ |  | £
At 01 April 2025 | 2,140 |  | 1,559 |  | - |  | 3,699
Additions | - |  | - |  | 51,980 |  | 51,980
Disposals | - |  | - |  | - |  | -
At 31 March 2026 | 2,140 |  | 1,559 |  | 51,980 |  | 55,679
Depreciation
At 01 April 2025 | 321 |  | 312 |  | - |  | 633
Charge for year | 273 |  | 249 |  | 2,274 |  | 2,796
On disposals | - |  | - |  | - |  | -
At 31 March 2026 | 594 |  | 561 |  | 2,274 |  | 3,429
Net book values
Closing balance as at 31 March 2026 | 1,546 |  | 998 |  | 49,706 |  | 52,250
Opening balance as at 01 April 2025 | 1,819 |  | 1,247 |  | - |  | 3,066
The net book value of Motor Vehicles includes £ 49,706 in respect of assets leased under finance leases or hire purchase contracts.
4. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Debtors | 27,298 |  | -
Provision for Doubtful Debts | (27,298) |  | -
Corporation Tax Repayable | 2,605 |  | -
| 2,605 |  | -
5. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 6,615 |  | -
Taxation and Social Security | 3,248 |  | 8,717
Other Creditors | 41,758 |  | 20,691
| 51,621 |  | 29,408
6. | Creditors: amount falling due after more than one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 27,942 |  | -
| 27,942 |  | -
7. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
10 Class A shares of £1.00 each | 10 |  | 10
| 10 |  | 10
8. | Indebtedness The Company has secured obligations under hire purchase contracts, repayable by monthly instalments, as follows: Repayable within 12 months £6,615. Repayable between 2 and 5 years £27,942.
3