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Registered number: 16335330 GSCK COST MANAGEMENT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MARCH 2026
GSCK COST MANAGEMENT LIMITED REGISTERED NUMBER: 16335330 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026
Note |  | £
Fixed assets |  |  |
Tangible assets | 4 |  | 2,003
|  |  | 2,003
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 18,711 |
Cash at bank and in hand | 6 | 103,487 |
|  | 122,198 |
Creditors: amounts falling due within one year | 7 | (48,788) |
Net current assets |  |  | 73,410
Total assets less current liabilities |  |  | 75,413
Net assets |  |  | 75,413
Capital and reserves |  |  |
Called up share capital | 8 |  | 100
Profit and loss account |  |  | 75,313
|  |  | 75,413
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GSCK COST MANAGEMENT LIMITED REGISTERED NUMBER: 16335330 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
D C Kerr
Director
Date: 20 July 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
GSCK COST MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2026
1. | General information
The company was incorporated on the 23rd March 2025. The principal activity of the company is the provision of quantity surveying services. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
GSCK COST MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 20% |
|  |  |  | Computer equipment | - | 20% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
GSCK COST MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
The average monthly number of employees, including the directors, during the period was as follows: 2.
4. | Tangible fixed assets
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| Additions | 1,298 | 914 | 2,212
| At 31 March 2026 | 1,298 | 914 | 2,212
| Depreciation |  |  |
| Charge for the period on owned assets | 87 | 122 | 209
| At 31 March 2026 | 87 | 122 | 209
| Net book value |  |  |
| At 31 March 2026 | 1,211 | 792 | 2,003
5. | Debtors
|  |  |  |  | 2026
|  |  |  |  | £
| Trade debtors | 16,104
| Other debtors | 2,607
|  | 18,711
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GSCK COST MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2026
6. | Cash and cash equivalents
|  |  |  |  | 2026
|  |  |  |  | £
| Cash at bank and in hand | 103,487
|  | 103,487
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026
|  |  |  |  | £
| Trade creditors | 235
| Corporation tax | 36,486
| Other taxation and social security | 9,544
| Other creditors | 273
| Accruals and deferred income | 2,250
|  | 48,788
8. | Share capital
|  |  |  |  | 2026
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 100 Ordinary Share Capital shares of £1.00 each | 100
During the period, the company issued 100 ordinary shares of £1 each at par.
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