REGISTERED NUMBER: 10900590 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2026

FOR

GWD CONSULTING ENGINEERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr G W Davis

REGISTERED OFFICE:

27 Lidwards Hill

Langport

Somerset

TA10 9FQ

REGISTERED NUMBER:

10900590 (England and Wales)

ACCOUNTANT:

Simon Glendinning FCA

34 Westfield

Bradninch

Exeter

Devon

EX5 4QU

BANKERS:

HSBC

Taunton Area

17 North Street

Taunton

Somerset

TA1 1NA

FIXED ASSETS

Tangible assets

4

1,227

555

CURRENT ASSETS

Debtors

5

960

16,768

Cash at bank

74,895

47,483

75,855

64,251

CREDITORS

Amounts falling due within one year

6

20,702

14,504

NET CURRENT ASSETS

55,153

49,747

TOTAL ASSETS LESS CURRENT LIABILITIES

56,380

50,302

PROVISIONS FOR LIABILITIES

257

105

NET ASSETS

56,123

50,197

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

56,023

50,097

56,123

50,197

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 September 2026 and were signed by:

Mr G W Davis - Director

1.	STATUTORY INFORMATION

GWD Consulting Engineers 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 August 2025

3,259

Additions

1,248

Disposals

(654

)

At 31 July 2026

3,853

DEPRECIATION

At 1 August 2025

2,704

Charge for year

576

Eliminated on disposal

(654

)

At 31 July 2026

2,626

NET BOOK VALUE

At 31 July 2026

1,227

At 31 July 2025

555

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

960

15,848

Prepayments

-

920

960

16,768

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

14,252

9,263

VAT

5,281

3,940

Directors' current accounts

1,169

1,301

20,702

14,504