IRIS Accounts Production v26.1.10.61 07202411 director 1.12.24 30.11.25 30.11.25 0 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07202411 2024-11-30 07202411 2025-11-30 07202411 2024-12-01 2025-11-30 07202411 2023-11-30 07202411 2023-12-01 2024-11-30 07202411 2024-11-30 07202411 ns15:EnglandWales 2024-12-01 2025-11-30 07202411 ns14:PoundSterling 2024-12-01 2025-11-30 07202411 ns10:Director1 2024-12-01 2025-11-30 07202411 ns10:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 07202411 ns10:SmallEntities 2024-12-01 2025-11-30 07202411 ns10:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 07202411 ns10:SmallCompaniesRegimeForDirectorsReport 2024-12-01 2025-11-30 07202411 ns10:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 07202411 ns10:FullAccounts 2024-12-01 2025-11-30 07202411 1 2024-12-01 2025-11-30 07202411 ns10:RegisteredOffice 2024-12-01 2025-11-30 07202411 ns5:CurrentFinancialInstruments 2025-11-30 07202411 ns5:CurrentFinancialInstruments 2024-11-30 07202411 ns5:ShareCapital 2025-11-30 07202411 ns5:ShareCapital 2024-11-30 07202411 ns5:RetainedEarningsAccumulatedLosses 2025-11-30 07202411 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 07202411 ns5:NetGoodwill 2024-12-01 2025-11-30 07202411 ns5:IntangibleAssetsOtherThanGoodwill 2024-12-01 2025-11-30 07202411 ns5:PlantMachinery 2024-12-01 2025-11-30 07202411 ns5:FurnitureFittings 2024-12-01 2025-11-30 07202411 ns5:MotorVehicles 2024-12-01 2025-11-30 07202411 ns5:ComputerEquipment 2024-12-01 2025-11-30 07202411 ns5:NetGoodwill 2024-11-30 07202411 ns5:NetGoodwill 2025-11-30 07202411 ns5:NetGoodwill 2024-11-30 07202411 ns5:LandBuildings 2024-11-30 07202411 ns5:PlantMachinery 2024-11-30 07202411 ns5:FurnitureFittings 2024-11-30 07202411 ns5:LandBuildings 2024-12-01 2025-11-30 07202411 ns5:LandBuildings 2025-11-30 07202411 ns5:PlantMachinery 2025-11-30 07202411 ns5:FurnitureFittings 2025-11-30 07202411 ns5:LandBuildings 2024-11-30 07202411 ns5:PlantMachinery 2024-11-30 07202411 ns5:FurnitureFittings 2024-11-30 07202411 ns5:MotorVehicles 2024-11-30 07202411 ns5:ComputerEquipment 2024-11-30 07202411 ns5:MotorVehicles 2025-11-30 07202411 ns5:ComputerEquipment 2025-11-30 07202411 ns5:MotorVehicles 2024-11-30 07202411 ns5:ComputerEquipment 2024-11-30 07202411 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-11-30 07202411 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-11-30 07202411 ns5:LeasedAssetsHeldAsLessee 2024-11-30 07202411 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-12-01 2025-11-30 07202411 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-12-01 2025-11-30 07202411 ns5:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 07202411 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-11-30 07202411 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-11-30 07202411 ns5:LeasedAssetsHeldAsLessee 2025-11-30 07202411 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-11-30 07202411 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-11-30 07202411 ns5:LeasedAssetsHeldAsLessee 2024-11-30 07202411 ns5:CostValuation 2024-11-30 07202411 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-11-30 07202411 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-11-30 07202411 ns5:WithinOneYear 2025-11-30 07202411 ns5:WithinOneYear 2024-11-30 07202411 ns5:BetweenOneFiveYears 2025-11-30 07202411 ns5:BetweenOneFiveYears 2024-11-30 07202411 ns5:AllPeriods 2025-11-30 07202411 ns5:AllPeriods 2024-11-30

REGISTERED NUMBER: 07202411 (England and Wales)

Unaudited Financial Statements

for the Year Ended

30 November 2025

for

GT Care (Wakefield) Limited

GT Care (Wakefield) Limited (Registered number: 07202411)

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

GT Care (Wakefield) Limited

Company Information

for the Year Ended 30 November 2025

| DIRECTOR: | Mrs G J Smith

| REGISTERED OFFICE: | The Homestead

| Homestead Drive

| Wakefield

| West Yorkshire

| WF2 9PE

| REGISTERED NUMBER: | 07202411 (England and Wales)

| ACCOUNTANTS: | Equate Limited

| Chartered Certified Accountants

| The Hive Wakefield

| 142 Thornes Lane

| Wakefield

| West Yorkshire

| WF2 7RE

GT Care (Wakefield) Limited (Registered number: 07202411)

Balance Sheet

30 November 2025

| 30.11.25 | 30.11.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 87,710 |  | 362,259 |  |

Investments | 6 | 520 |  | 520 |  |

88,230 |  | 362,779 |  |

CURRENT ASSETS

Debtors | 7 | 346,826 |  | 549,179 |  |

Cash at bank and in hand | 380,521 |  | 333,087 |  |

727,347 |  | 882,266 |  |

CREDITORS

Amounts falling due within one year | 8 | 169,199 |  | 161,041 |  |

NET CURRENT ASSETS | 558,148 |  | 721,225 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 646,378 |  | 1,084,004 |  |

CAPITAL AND RESERVES

Called up share capital | 5,001 |  | 5,001 |  |

Retained earnings | 641,377 |  | 1,079,003 |  |

SHAREHOLDERS' FUNDS | 646,378 |  | 1,084,004 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

GT Care (Wakefield) Limited (Registered number: 07202411)

Balance Sheet - continued

30 November 2025

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 29 June 2026 and were signed by:

Mrs G J Smith - Director

GT Care (Wakefield) Limited (Registered number: 07202411)

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| GT Care (Wakefield) 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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties.

| Taxation

| Taxation for the year 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.

GT Care (Wakefield) Limited (Registered number: 07202411)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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 NIL (2024 - 85 ).

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 230,000 |  |

| AMORTISATION

| At 1 December 2024

| and 30 November 2025 | 230,000 |  |

| NET BOOK VALUE

| At 30 November 2025 | - |  |

| At 30 November 2024 | - |  |

GT Care (Wakefield) Limited (Registered number: 07202411)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures

| Freehold |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 December 2024 | 278,100 |  | 40,369 |  | 14,617 |  |

| Additions | - |  | - |  | - |  |

| Disposals | (278,100 | ) | - |  | - |  |

| Transfer to ownership | - |  | 40,369 |  | - |  |

| Reclassification/transfer | - |  | (40,369 | ) | - |  |

| At 30 November 2025 | - |  | 40,369 |  | 14,617 |  |

| DEPRECIATION

| At 1 December 2024 | - |  | 11,202 |  | 8,254 |  |

| Charge for year | - |  | 4,375 |  | 1,273 |  |

| Transfer to ownership | - |  | 15,577 |  | - |  |

| Reclassification/transfer | - |  | (15,577 | ) | - |  |

| At 30 November 2025 | - |  | 15,577 |  | 9,527 |  |

| NET BOOK VALUE

| At 30 November 2025 | - |  | 24,792 |  | 5,090 |  |

| At 30 November 2024 | 278,100 |  | 29,167 |  | 6,363 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 December 2024 | 78,560 |  | 15,301 |  | 426,947 |  |

| Additions | 27,180 |  | 861 |  | 28,041 |  |

| Disposals | - |  | - |  | (278,100 | ) |

| Transfer to ownership | 33,010 |  | - |  | 73,379 |  |

| Reclassification/transfer | (33,010 | ) | - |  | (73,379 | ) |

| At 30 November 2025 | 105,740 |  | 16,162 |  | 176,888 |  |

| DEPRECIATION

| At 1 December 2024 | 35,578 |  | 9,654 |  | 64,688 |  |

| Charge for year | 17,540 |  | 1,302 |  | 24,490 |  |

| Transfer to ownership | 33,202 |  | - |  | 48,779 |  |

| Reclassification/transfer | (33,202 | ) | - |  | (48,779 | ) |

| At 30 November 2025 | 53,118 |  | 10,956 |  | 89,178 |  |

| NET BOOK VALUE

| At 30 November 2025 | 52,622 |  | 5,206 |  | 87,710 |  |

| At 30 November 2024 | 42,982 |  | 5,647 |  | 362,259 |  |

GT Care (Wakefield) Limited (Registered number: 07202411)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 December 2024 | 40,369 |  | 33,010 |  | 73,379 |  |

| Reclassification/transfer | (40,369 | ) | (33,010 | ) | (73,379 | ) |

| At 30 November 2025 | - |  | - |  | - |  |

| DEPRECIATION

| At 1 December 2024 | 11,202 |  | 28,080 |  | 39,282 |  |

| Charge for year | 4,375 |  | 5,122 |  | 9,497 |  |

| Reclassification/transfer | (15,577 | ) | (33,202 | ) | (48,779 | ) |

| At 30 November 2025 | - |  | - |  | - |  |

| NET BOOK VALUE

| At 30 November 2025 | - |  | - |  | - |  |

| At 30 November 2024 | 29,167 |  | 4,930 |  | 34,097 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 520 |  |

| NET BOOK VALUE

| At 30 November 2025 | 520 |  |

| At 30 November 2024 | 520 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade debtors | 227,054 |  | 288,695 |  |

| Amounts owed by group undertakings | 2,239 |  | 149,761 |  |

| Other debtors | 1,850 |  | 360 |  |

| Directors' current accounts | - |  | 19,133 |  |

| Deferred tax asset | 6,134 |  | 10,284 |  |

| Prepayments and accrued income | 109,549 |  | 80,946 |  |

346,826 |  | 549,179 |  |

GT Care (Wakefield) Limited (Registered number: 07202411)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade creditors | 18,017 |  | 28,170 |  |

| Tax | 39,207 |  | 78,449 |  |

| Social security and other taxes | 54,239 |  | 34,407 |  |

| Other creditors | 667 |  | 50 |  |

| Directors' current accounts | 1,790 |  | - |  |

| Accruals and deferred income | 55,279 |  | 19,965 |  |

169,199 |  | 161,041 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 30.11.25 |  | 30.11.24

£ | £ |

| Within one year | 2,851 |  | 1,647 |  |

| Between one and five years | 4,325 |  | 2,058 |  |

7,176 |  | 3,705 |  |

10. | RELATED PARTY DISCLOSURES

| During the year the company made repayments against loans from Complete Care Wakefield Limited a company under the common control of Mrs G J Smith. The loan to Complete Care Wakefield Limited is repayable on demand and free of any interest. The balance owing from Complete Care Wakefield Limited at the year end date was £2,238 (2024: £149,761).

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mrs G J Smith.