REGISTERED NUMBER: 06420334 (England and Wales)

GB Road Art Limited

Unaudited Financial Statements

For The Year Ended 31st December 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

N C Bartlett

P George

SECRETARY:

Mrs D O Duporte-Bartlett

REGISTERED OFFICE:

Unit 81 Centaur Court

Claydon Business Park

Gt. Blakenham

Ipswich

Suffolk

IP6 0NL

REGISTERED NUMBER:

06420334 (England and Wales)

ACCOUNTANTS:

John Phillips & Co Limited

Accountants

Unit 81 Centaur Court

Claydon Business Park

Gt. Blakenham

Ipswich

Suffolk

IP6 0NL

FIXED ASSETS

Tangible assets

4

236,315

102,063

CURRENT ASSETS

Debtors

5

250,381

161,925

Cash at bank and in hand

65,673

58,406

316,054

220,331

CREDITORS

Amounts falling due within one year

6

123,661

88,386

NET CURRENT ASSETS

192,393

131,945

TOTAL ASSETS LESS CURRENT LIABILITIES

428,708

234,008

CREDITORS

Amounts falling due after more than one year

7

119,309

7,165

NET ASSETS

309,399

226,843

CAPITAL AND RESERVES

Called up share capital

8

22

2

Retained earnings

9

309,377

226,841

SHAREHOLDERS' FUNDS

309,399

226,843

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 21st July 2026 and were signed on its behalf by:

N C Bartlett - Director

1.	STATUTORY INFORMATION

GB Road Art 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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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 7 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st January 2025

117,402

182,700

3,212

303,314

Additions

39,187

135,070

-

174,257

Disposals

(39,816

)

(11,000

)

-

(50,816

)

At 31st December 2025

116,773

306,770

3,212

426,755

DEPRECIATION

At 1st January 2025

74,494

124,754

2,003

201,251

Charge for year

13,993

19,589

302

33,884

Eliminated on disposal

(33,695

)

(11,000

)

-

(44,695

)

At 31st December 2025

54,792

133,343

2,305

190,440

NET BOOK VALUE

At 31st December 2025

61,981

173,427

907

236,315

At 31st December 2024

42,908

57,946

1,209

102,063

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

193,537

142,759

Retentions

6,539

5,014

Bad Debt Provision

(2,311

)

(2,311

)

Directors' loan accounts

19,255

12,622

VAT

27,911

-

Prepayments

5,450

3,841

250,381

161,925

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

48,431

26,691

Trade creditors

49,590

21,464

Tax

11,043

28,572

Social security and other taxes

11,941

8,057

VAT

-

1,294

Other creditors

973

423

Accrued expenses

1,683

1,885

123,661

88,386

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

119,309

7,165

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

20

Ordinary

£1

20

2

(2024 - 2 )

1

Ordinary ''B'' Non-voting

£1

1

-

1

Ordinary ''C'' Non-voting

£1

1

-

22

2

The following shares were issued during the year for cash at par :

18 Ordinary shares of £1

1 Ordinary ''B'' Non-voting share of £1

1 Ordinary ''C'' Non-voting share of £1

9.

RESERVES

Retained

earnings

£

At 1st January 2025

226,841

Profit for the year

176,536

Dividends

(94,000

)

At 31st December 2025

309,377