REGISTERED NUMBER: 04779477 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 March 2026

for

GCR (Central) Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

C Sargent

REGISTERED OFFICE:

Unit B Draper Distribution Centre

Wilson Road

South Wigston

Leicester

LE18 4UL

REGISTERED NUMBER:

04779477 (England and Wales)

ACCOUNTANTS:

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of GCR (Central) Limited for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of GCR (Central) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of GCR (Central) Limited and state those matters that we have agreed to state to the director of GCR (Central) Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GCR (Central) Limited and its director for our work or for this report.

It is your duty to ensure that GCR (Central) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of GCR (Central) Limited. You consider that GCR (Central) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of GCR (Central) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

10 August 2026

FIXED ASSETS

Tangible assets

4

38,885

34,895

Investments

5

894,008

521,751

932,893

556,646

CURRENT ASSETS

Stocks

347,016

328,738

Debtors

6

167,522

191,548

Cash at bank and in hand

123,857

83,663

638,395

603,949

CREDITORS

Amounts falling due within one year

7

110,724

78,763

NET CURRENT ASSETS

527,671

525,186

TOTAL ASSETS LESS CURRENT LIABILITIES

1,460,564

1,081,832

PROVISIONS FOR LIABILITIES

105,797

42,988

NET ASSETS

1,354,767

1,038,844

CAPITAL AND RESERVES

Called up share capital

8

1

1

Revaluation reserve

9

303,535

112,294

Retained earnings

1,051,231

926,549

SHAREHOLDERS' FUNDS

1,354,767

1,038,844

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 10 August 2026 and were signed by:

C Sargent - Director

1.	STATUTORY INFORMATION

GCR (Central) 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 as modified by the revaluation of certain assets.

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

-

20% reducing balance

Fixtures and fittings

-

15% reducing balance

Motor vehicles

-

33% reducing balance and 20% reducing balance

Computer equipment

-

20% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

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.

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.

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 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

27,760

43,308

50,144

4,040

125,252

Additions

13,832

-

-

-

13,832

Disposals

-

-

-

(734

)

(734

)

At 31 March 2026

41,592

43,308

50,144

3,306

138,350

DEPRECIATION

At 1 April 2025

15,350

34,664

37,350

2,993

90,357

Charge for year

5,248

1,297

2,976

182

9,703

Eliminated on disposal

-

-

-

(595

)

(595

)

At 31 March 2026

20,598

35,961

40,326

2,580

99,465

NET BOOK VALUE

At 31 March 2026

20,994

7,347

9,818

726

38,885

At 31 March 2025

12,410

8,644

12,794

1,047

34,895

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

521,751

Additions

117,269

Revaluations

254,988

At 31 March 2026

894,008

NET BOOK VALUE

At 31 March 2026

894,008

At 31 March 2025

521,751

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2023

11,761

Valuation in 2024

30,705

Valuation in 2025

107,259

Valuation in 2026

254,988

Cost

489,295

894,008

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

5,344

26,649

Other debtors

162,178

164,899

167,522

191,548

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

19,649

12,629

Taxation and social security

85,647

61,151

Other creditors

5,428

4,983

110,724

78,763

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

1

Ordinary

£1

1

1

9.

RESERVES

Revaluation

reserve

£

At 1 April 2025

112,294

Revaluation

254,988

Deferred tax movement

(63,747

)

At 31 March 2026

303,535