REGISTERED NUMBER: 15311935 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

GIH CONSTRUCTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S C Hutton

REGISTERED OFFICE:

The Bull Pen

Gowers Farm

Tumblers Green

Braintree

Essex

CM77 8AZ

REGISTERED NUMBER:

15311935 (England and Wales)

ACCOUNTANTS:

CBHC Limited

Suite 3, Steeple House

Church Lane

Chelmsford

Essex

CM1 1NH

FIXED ASSETS

Tangible assets

4

42,551

64,721

CURRENT ASSETS

Debtors

5

104,670

167,439

Cash at bank

99,689

74,907

204,359

242,346

CREDITORS

Amounts falling due within one year

6

484,520

284,898

NET CURRENT LIABILITIES

(280,161

)

(42,552

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(237,610

)

22,169

CREDITORS

Amounts falling due after more than one year

7

(13,533

)

(19,446

)

PROVISIONS FOR LIABILITIES

-

(2,590

)

NET (LIABILITIES)/ASSETS

(251,143

)

133

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(251,243

)

33

(251,143

)

133

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 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 17 August 2026 and were signed by:

S C Hutton - Director

1.	STATUTORY INFORMATION

GIH Construction 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.

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 etc

-

20% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Shareholders loans

At the balance sheet date the shareholders owed the company £33,527. S455 tax has been applied.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

75,506

Additions

2,492

Disposals

(14,036

)

At 30 November 2025

63,962

DEPRECIATION

At 1 December 2024

10,785

Charge for year

14,482

Eliminated on disposal

(3,856

)

At 30 November 2025

21,411

NET BOOK VALUE

At 30 November 2025

42,551

At 30 November 2024

64,721

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Trade debtors

1,550

114,826

Other debtors

103,120

52,613

104,670

167,439

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Hire purchase contracts

20,689

46,265

Trade creditors

210,110

104,576

Taxation and social security

244,415

119,548

Other creditors

9,306

14,509

484,520

284,898

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/11/25

30/11/24

£

£

Hire purchase contracts

12,666

16,053

Other creditors

867

3,393

13,533

19,446

8.	SHAREHOLDERS LOAN

At the balance sheet date the shareholders owed the company £33,527. S455 tax has been applied.