REGISTERED NUMBER: 07595369 (England and Wales)

Financial Statements

for the Year Ended 30 April 2026

for

GKAES Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K B P Muirhead

G K Gourley

REGISTERED OFFICE:

17 Church Lane

Darley Abbey

Derby

DE22 1EX

REGISTERED NUMBER:

07595369 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Tangible assets

4

4,957

3,275

CURRENT ASSETS

Debtors

5

42,100

58,362

Cash at bank

145,145

174,125

187,245

232,487

CREDITORS

Amounts falling due within one year

6

12,809

31,600

NET CURRENT ASSETS

174,436

200,887

TOTAL ASSETS LESS CURRENT LIABILITIES

179,393

204,162

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

179,293

204,062

SHAREHOLDERS' FUNDS

179,393

204,162

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 October 2026 and were signed on its behalf by:

G K Gourley - Director

1.	STATUTORY INFORMATION

GKAES 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 represents the value of work completed excluding value added tax. It includes, where applicable, the selling value of work in progress at the accounting date. Turnover is recognised in the period which the services relate to.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

25% on reducing balance

Computer equipment

-

33% on cost

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

equipment

Totals

£

£

£

COST

At 1 May 2025

4,717

11,870

16,587

Additions

-

4,229

4,229

At 30 April 2026

4,717

16,099

20,816

DEPRECIATION

At 1 May 2025

2,428

10,884

13,312

Charge for year

572

1,975

2,547

At 30 April 2026

3,000

12,859

15,859

NET BOOK VALUE

At 30 April 2026

1,717

3,240

4,957

At 30 April 2025

2,289

986

3,275

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

39,296

57,087

Other debtors

2,095

1,275

Prepayments

709

-

42,100

58,362

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

8,350

23,474

Other creditors

61

5,996

Accrued expenses

4,398

2,130

12,809

31,600