Company Registration No. 03918389 (England and Wales)
G & H Technical Services Limited
Unaudited accounts
for the year ended 28 February 2026
G & H Technical Services Limited
Unaudited accounts
Contents
G & H Technical Services Limited
Company Information
for the year ended 28 February 2026
Directors
M Gough
A J Wicks
Company Number
03918389 (England and Wales)
Registered Office
12 & 14 Glenmore Business Park
Castle Road
Sittingbourne
Kent
ME10 3FX
Accountants
Attire Accounting Limited
45 Granville Drive
Herne Bay
Kent
CT6 7QZ
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
G & H Technical Services Limited
for the year ended 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
G & H Technical Services Limited for the year ended
28 February 2026 as set out on pages
5 -
9 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of G & H Technical Services Limited, as a body, in accordance with the terms of our engagement letter dated 4 September 2015. Our work has been undertaken solely to prepare for your approval the accounts of G & H Technical Services Limited and state those matters that we have agreed to state to the Board of Directors of G & H Technical Services Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than G & H Technical Services Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that G & H Technical Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of G & H Technical Services Limited. You consider that G & H Technical Services 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 accounts of G & H Technical Services 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 accounts.
Attire Accounting Limited
Chartered Certified Accountants
45 Granville Drive
Herne Bay
Kent
CT6 7QZ
23 September 2026
G & H Technical Services Limited
Statement of financial position
as at 28 February 2026
Tangible assets
834,471
958,051
Debtors
1,878,133
2,752,419
Cash at bank and in hand
91,466
1,648
Creditors: amounts falling due within one year
(1,928,984)
(2,486,766)
Net current assets
40,615
267,301
Total assets less current liabilities
875,086
1,225,352
Creditors: amounts falling due after more than one year
(346,143)
(466,761)
Provisions for liabilities
Deferred tax
(155,419)
(184,536)
Net assets
373,524
574,055
Called up share capital
298
298
Capital redemption reserve
703
703
Profit and loss account
372,523
573,054
Shareholders' funds
373,524
574,055
For the year ending 28 February 2026 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by
M Gough
Director
Company Registration No. 03918389
G & H Technical Services Limited
Notes to the Accounts
for the year ended 28 February 2026
G & H Technical Services Limited is a private company, limited by shares, registered in England and Wales, registration number 03918389. The registered office is 12 & 14 Glenmore Business Park, Castle Road, Sittingbourne, Kent, ME10 3FX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% straight line basis or lease term (if shorter)
Plant & machinery
25% straight line basis
Motor vehicles
25% straight line basis
Fixtures & fittings
25% straight line basis
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
G & H Technical Services Limited
Notes to the Accounts
for the year ended 28 February 2026
Contributions in respect of the company's defined contribution pension scheme are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 March 2025
261,420
831,758
1,000,756
65,081
2,159,015
Additions
-
34,653
139,995
8,022
182,670
Disposals
-
(83,523)
(77,685)
(22,018)
(183,226)
At 28 February 2026
261,420
782,888
1,063,066
51,085
2,158,459
At 1 March 2025
44,768
574,576
521,480
60,140
1,200,964
Charge for the year
6,918
89,428
198,733
2,758
297,837
On disposals
-
(75,110)
(77,685)
(22,018)
(174,813)
At 28 February 2026
51,686
588,894
642,528
40,880
1,323,988
At 28 February 2026
209,734
193,994
420,538
10,205
834,471
At 28 February 2025
216,652
257,182
479,276
4,941
958,051
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Plant & machinery
106,851
120,321
- Motor vehicles
365,026
378,512
Amounts falling due within one year
Trade debtors
1,738,711
2,157,410
Accrued income and prepayments
115,594
214,370
Other debtors
1,061
304,444
G & H Technical Services Limited
Notes to the Accounts
for the year ended 28 February 2026
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
80,081
176,637
Obligations under finance leases and hire purchase contracts
211,467
203,838
Trade creditors
564,072
507,900
Taxes and social security
271,442
536,476
Other creditors
222,160
211,772
Loans from directors
1,353
139,819
Deferred income
157,265
120,585
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
287,120
327,658
The bank loan and overdraft are secured by a fixed and floating charge against the assets of the company.
Allotted, called up and fully paid:
250 Ordinary "A" shares of £1 each
250
250
48 Ordinary "C" shares of £1 each
48
48
9
Operating lease commitments
2026
2025
At 28 February 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
38,890
56,890
Later than one year and not later than five years
32,099
-
Later than five years
960
15,059
10
Transactions with related parties
In previous periods the company loaned money to Kentech Property Solutions Limited, a company in which the director M Gough is the director and a shareholder.
At the balance sheet date there was £100 (2025: £295,173) owed from Kentech Property Solutions Limited.
The ultimate controlling party is M Gough, a director and shareholder of the company.
G & H Technical Services Limited
Notes to the Accounts
for the year ended 28 February 2026
12
Average number of employees
During the year the average number of employees was 40 (2025: 38).