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12266596falseCivils, agriculture and construction.2024-11-012025-10-31http://www.companieshouse.gov.uk/2024-10-31http://www.companieshouse.gov.uk/cd:Director12024-11-012025-10-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-10-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-10-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-11-012025-10-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22024-11-012025-10-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass32024-11-012025-10-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-11-012025-10-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass42024-11-012025-10-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-10-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-10-31http://www.companieshouse.gov.uk/2024-11-012025-10-31http://www.companieshouse.gov.uk/2024-10-31http://www.companieshouse.gov.uk/cd:FRS1022024-11-012025-10-31http://www.companieshouse.gov.uk/2025-10-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-11-012025-10-31http://www.companieshouse.gov.uk/cd:FilletedAccounts2024-11-012025-10-31iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 12266596






GDB Civils & Utilities Ltd


ACCOUNTS

FOR THE YEAR ENDED 31/10/2025


ACCOUNTS
FOR THEYEARENDED31/10/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		2

Notes To The Accounts		3


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/10/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	3		2,276,909		1,452,854

CURRENT ASSETS
Stock		1,545,229		845,742
Debtors	5	887,048		485,619
Cash at bank and in hand		1,403,752		951,642
		3,836,029		2,283,003
CREDITORS: Amounts falling due within one year	6	2,528,995		1,439,812
NET CURRENT ASSETS			1,307,034		843,191
TOTAL ASSETS LESS CURRENT LIABILITIES			3,583,943		2,296,045


CREDITORS: Amounts falling due after more than one year	7		564,123		362,866


PROVISIONS FOR LIABILITIES AND CHARGES	8		491,180		355,460

NET ASSETS			2,528,640		1,577,719

CAPITAL AND RESERVES

Called up share capital	9		52		102
Profit and loss account			2,528,588		1,577,617
SHAREHOLDERS' FUNDS			2,528,640		1,577,719

For the year ending 31/10/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 01/04/2026 and signed on their behalf by



.............................
Mr C G Wills
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and Machinery		reducing balance 20%
Commercial Vehicles		reducing balance 25%
Equipment		straight line 25%




2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	39	32




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




3. TANGIBLE FIXED ASSETS

	Land And	Plant and
	Buildings	Machinery Etc.	Total
	£	£	£
Cost
At 01/11/2024	123,041	1,929,125	2,052,166
Additions	-	1,280,287	1,280,287
Disposals	-	(153,602)	(153,602)
At 31/10/2025	123,041	3,055,810	3,178,851
Depreciation
At 01/11/2024	-	599,312	599,312
Disposals	-	(80,724)	(80,724)
For the year	-	383,354	383,354
At 31/10/2025	-	901,942	901,942
Net Book Amounts
At 31/10/2025	123,041	2,153,868	2,276,909
At 31/10/2024	123,041	1,329,813	1,452,854




4. STOCK	2025	2024
	£	£
Stock comprises:

Stock	30,693	27,903
Work in progress	1,514,536	817,839
	1,545,229	845,742




5. DEBTORS	2025	2024
	£	£

Amounts falling due within one year:
Trade debtors	175,299	7,647
Other debtors	711,749	477,972
	887,048	485,619




6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
Bank loans and overdrafts	14,140	170
Trade creditors	1,255,334	860,731
Taxation and social security	670,171	158,218
Other creditors	589,350	420,693
	2,528,995	1,439,812




7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Other creditors	564,123	362,866
	564,123	362,866


Included in other creditors are:
Obligations under hire purchase	564,123	352,992




8. PROVISIONS FOR LIABILITIES	2025	2024
	£	£
Deferred taxation	491,180	355,460
	491,180	355,460




9. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
50 Class 1 shares of £1 each	50	50
1 Class 2 shares of £1 each	1	50
1 Class 3 shares of £1 each	1	1
1 Class 4 shares of £1 each	1	1
	52	102