REGISTERED NUMBER: 01984761 (England and Wales)

G.K. SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P J Venning

M Venning

J R Fuller

SECRETARY:

REGISTERED OFFICE:

3 Kensworth Gate

200-204 High Street South

Dunstable

Bedfordshire

LU6 3HS

REGISTERED NUMBER:

01984761 (England and Wales)

ACCOUNTANTS:

Higginson & Co (UK) Ltd

3 Kensworth Gate

200 - 204 High Street South

Dunstable

Bedfordshire

LU6 3HS

FIXED ASSETS

Tangible assets

4

16,537

13,889

CURRENT ASSETS

Stocks

280,419

282,964

Debtors

5

243,012

303,221

Cash at bank and in hand

221,291

783,020

744,722

1,369,205

CREDITORS

Amounts falling due within one year

6

369,693

288,925

NET CURRENT ASSETS

375,029

1,080,280

TOTAL ASSETS LESS CURRENT LIABILITIES

391,566

1,094,169

PROVISIONS FOR LIABILITIES

7

2,911

3,364

NET ASSETS

388,655

1,090,805

CAPITAL AND RESERVES

Called up share capital

2

5

Retained earnings

388,653

1,090,800

9

388,655

1,090,805

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 22 June 2026 and were signed on its behalf by:

J R Fuller - Director

P J Venning - Director

1.	STATUTORY INFORMATION

G.K. Services 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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2025 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

403,705

Additions

7,597

Disposals

(182,474

)

At 31 March 2026

228,828

DEPRECIATION

At 1 April 2025

389,816

Charge for year

4,948

Eliminated on disposal

(182,473

)

At 31 March 2026

212,291

NET BOOK VALUE

At 31 March 2026

16,537

At 31 March 2025

13,889

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

231,769

292,508

Other debtors

11,243

10,713

243,012

303,221

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

176,543

122,083

Taxation and social security

171,569

153,463

Other creditors

21,581

13,379

369,693

288,925

7.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

Accelerated capital allowances

2,911

3,364

Deferred

tax

£

Balance at 1 April 2025

3,364

Credit to Income Statement during year

(453

)

Balance at 31 March 2026

2,911

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

J R Fuller

Balance outstanding at start of year

-

-

Amounts advanced

7,035

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,035

-

P J Venning

Balance outstanding at start of year

-

-

Amounts advanced

7,035

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,035

-

9.	RECONCILIATION OF MOVEMENTS IN RESERVES

31.3.26

31.3.25

£

£

Profit for the financial year

306,850

297,310

Dividends

(159,000

)

(247,880

)

147,850

49,430

Payments to acquire own shares

(850,000

)

-

Share capital

-

5

Net (reduction)/addition to reserves

(702,150

)

49,435

Opening reserves

1,090,805

1,041,370

Closing reserves

388,655

1,090,805