GatleyConsult Limited iXBRL

Company Registration Number: 08202786

GatleyConsult Limited

Unaudited Financial Statements

for the financial year ended 31 March 2026

GatleyConsult Limited

DIRECTOR AND OTHER INFORMATION


Director	Ian Parker


Company Secretary	Ian Parker


Company Registration Number	08202786


Registered Office and Business Address	18 Kendal Drive
	Gatley
	Cheadle
	SK8 4QL


Accountants	Langers
	Chartered Certified Accountants
	8-10 Gatley Road
	Cheadle
	Cheshire
	SK8 1PY

GatleyConsult Limited

Company Registration Number: 08202786

STATEMENT OF FINANCIAL POSITION

as at 31 March 2026

		2026	2025
	Notes	£	£

Non-Current Assets

Property, plant and equipment

450

177

─────────

Current Assets

Debtors

8,976

7,808

Cash and cash equivalents

134,421

122,595

─────────

143,397

130,403

─────────

Creditors: amounts falling due within one year

(8,888)

(6,539)

─────────

Net Current Assets

134,509

123,864

─────────

Total Assets less Current Liabilities

134,959

124,041

Provisions for liabilities

(85)

(34)

─────────

Net Assets

134,874

124,007

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Capital and Reserves

Called up share capital

Retained earnings

134,873

124,006

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Equity attributable to owners of the company

134,874

124,007

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 13 July 2026



________________________________
Ian Parker
Director

GatleyConsult Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2026

General Information

GatleyConsult Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 08202786. The registered office of the company is 18 Kendal Drive, Gatley, Cheadle, SK8 4QL which is also the principal place of business of the company. The principal activity in the period of review was consultancy services. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 March 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Revenue

Revenue comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Property, plant and equipment and depreciation

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

25% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Provisions

Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including director, during the financial year was 1, (2025 - 1).

2026

2025

Number

Number

Director

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4.	Property, plant and equipment
		Fixtures,	Total
		fittings and
		equipment
		£	£
	Cost
	At 1 April 2025	1,222	1,222
	Additions	600	600
	Disposals	(1,145)	(1,145)
		─────────	─────────
	At 31 March 2026	677	677
		─────────	─────────
	Depreciation
	At 1 April 2025	1,045	1,045
	Charge for the financial year	327	327
	On disposals	(1,145)	(1,145)
		─────────	─────────
	At 31 March 2026	227	227
		─────────	─────────
	Net book value
	At 31 March 2026	450	450
		═════════	═════════
	At 31 March 2025	177	177
		═════════	═════════


5.	Debtors	2026	2025
		£	£

	Trade debtors	7,800	6,600
	Prepayments and accrued income	1,176	1,208
		─────────	─────────
		8,976	7,808
		═════════	═════════


6.	Creditors	2026	2025
	Amounts falling due within one year	£	£

	Taxation (Note 7)	5,886	3,772
	Director's current account	1,916	1,717
	Accruals	1,086	1,050
		─────────	─────────
		8,888	6,539
		═════════	═════════


7.	Taxation	2026	2025
		£	£

	Creditors:
	Corporation tax	5,886	3,772
		═════════	═════════


8.	Provisions for liabilities

	The amounts provided for deferred taxation are analysed below:

		Capital	Total	Total
		allowances

			2026	2025
		£	£	£

	At financial year start	34	34	67
	Charged to profit and loss	51	51	-
	Released during the financial year	-	-	(33)
		─────────	─────────	─────────
	At financial year end	85	85	34
		═════════	═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 31 March 2026.

10.

Director's advances, credits and guarantees

At 31st March 2026 the company owed director Ian Parker £1916 (2024: £1717). No interest has been charged to the company in respect of these loans which are repayable on demand and classified in creditors due within one year.

11.

Events After the End of the Reporting Period

There have been no significant events affecting the company since the financial year-end.