Geotechnical Advisory Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02889532

GEOTECHNICAL ADVISORY SERVICES LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 January 2026

GEOTECHNICAL ADVISORY SERVICES LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31 JANUARY 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

GEOTECHNICAL ADVISORY SERVICES LIMITED

STATEMENT OF FINANCIAL POSITION

31 January 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	4	19	26
Investments	5	847	847
		----	----
		866	873

Current assets

Debtors	6	2,743	23,815
Cash at bank and in hand		64,621	83,486
		--------	---------
		67,364	107,301

Creditors: amounts falling due within one year	7	9,941		26,663
		--------		---------
Net current assets			57,423		80,638
			--------		--------
Total assets less current liabilities			58,289		81,511

Provisions

Taxation including deferred tax	7	7
	--------	--------
Net assets	58,282	81,504
	--------	--------

Capital and reserves

Called up share capital	2	2
Profit and loss account	58,280	81,502
	--------	--------
Shareholders funds	58,282	81,504
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

GEOTECHNICAL ADVISORY SERVICES LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 21 September 2026 , and are signed on behalf of the board by:

N. A. Smith
Director

Company registration number: 02889532

GEOTECHNICAL ADVISORY SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 JANUARY 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Alex House, 260-268 Chapel Street, Salford, M3 5JZ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	25% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Tangible assets

	Fixtures and fittings	Total
	£	£
Cost
At 1 February 2025 and 31 January 2026	3,434	3,434
	-------	-------
Depreciation
At 1 February 2025	3,408	3,408
Charge for the year	7	7
	-------	-------
At 31 January 2026	3,415	3,415
	-------	-------
Carrying amount
At 31 January 2026	19	19
	-------	-------
At 31 January 2025	26	26
	-------	-------

5. Investments

	Shares in participating interests
	£
Cost
At 1 February 2025 and 31 January 2026	847
	----
Impairment
At 1 February 2025 and 31 January 2026	–
	----

Carrying amount
At 31 January 2026	847
	----
At 31 January 2025	847
	----

6. Debtors

	2026	2025
	£	£
Trade debtors	336	20,283
Other debtors	2,407	3,532
	-------	--------
	2,743	23,815
	-------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	59	259
Social security and other taxes	7,390	23,853
Other creditors	2,492	2,551
	-------	--------
	9,941	26,663
	-------	--------

8. Director's advances, credits and guarantees

	2026	2025
	£	£
Director loan accounts	567	67
	----	----