REGISTERED NUMBER: 08216063 (England and Wales)

GATE CARE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 APRIL 2025 TO 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Bowness

SECRETARY:

Indigo Secretaries Limited

REGISTERED OFFICE:

3 Kensworth Gate

200-204 High Street South,

Dunstable

Bedfordshire

LU6 3HS

REGISTERED NUMBER:

08216063 (England and Wales)

ACCOUNTANTS:

Higginson & Co (UK) Ltd

3 Kensworth Gate

200 - 204 High Street South

Dunstable

Bedfordshire

LU6 3HS

FIXED ASSETS

Tangible assets

4

16,530

20,229

CURRENT ASSETS

Stocks

19,620

26,809

Debtors

5

1,425,052

1,351,862

Cash at bank and in hand

8,188

8,455

1,452,860

1,387,126

CREDITORS

Amounts falling due within one year

6

1,213,119

1,176,417

NET CURRENT ASSETS

239,741

210,709

TOTAL ASSETS LESS CURRENT LIABILITIES

256,271

230,938

CREDITORS

Amounts falling due after more than one year

7

-

(1,754

)

PROVISIONS FOR LIABILITIES

8

(4,132

)

(5,057

)

NET ASSETS

252,139

224,127

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

252,039

224,027

SHAREHOLDERS' FUNDS

252,139

224,127

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 March 2026 and were signed by:

M Bowness - Director

1.	STATUTORY INFORMATION

Gate Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

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 period was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 December 2025

79,051

DEPRECIATION

At 1 April 2025

58,822

Charge for period

3,699

At 31 December 2025

62,521

NET BOOK VALUE

At 31 December 2025

16,530

At 31 March 2025

20,229

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.3.25

£

£

Trade debtors

473

157,732

Other debtors

1,424,579

1,194,130

1,425,052

1,351,862

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.3.25

£

£

Bank loans and overdrafts

5,282

10,463

Hire purchase contracts

939

4,033

Trade creditors

2,566

316,602

Taxation and social security

51,325

43,886

Other creditors

1,153,007

801,433

1,213,119

1,176,417

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.3.25

£

£

Bank loans

-

1,754

8.	PROVISIONS FOR LIABILITIES

31.12.25

31.3.25

£

£

Deferred tax

Accelerated capital allowances

4,132

5,057

Deferred

tax

£

Balance at 1 April 2025

5,057

Credit to Income Statement during period

(925

)

Balance at 31 December 2025

4,132

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 December 2025 and the year ended 31 March 2025:

31.12.25

31.3.25

£

£

M Bowness

Balance outstanding at start of period

(446,818

)

(62,245

)

Amounts advanced

(17,875

)

-

Amounts repaid

-

(384,573

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(464,693

)

(446,818

)

At 31st December 2025 there existed a shareholder loan of £464,693 (31-3-2025 £446,848)

Interest has been charged at the official rate.

10.	RELATED PARTY DISCLOSURES

The company trades with other companies under common control.

All transactions are at open market value.

The following intercompany balances existed at the year end

Debit balances at the 31st December 2025

CRI Reels Limited £307,816 (31st Match 2025 £156,600)

JPI Automotive & Industrial Limited £143,614 (31st March 2025 £121,114)

Reelcare Limited £36,939 (31st March 2025 £21,536)

Credit balances at 31st December 2025

Reelcare Limited £747,005 (31st March 2025 £399,366)

Gatecare Service Limited £373,651(31st March 2025 £373,651)