Geo-Design Consulting Engineers Ltd. - Accounts to registrar (filleted)

REGISTERED NUMBER: 03748307 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

GEO-DESIGN CONSULTING ENGINEERS LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R A N Mackean

C G Mackean

M J Summers

SECRETARY:

C G Mackean

REGISTERED OFFICE:

Ibsley House

Mockbeggar Lane

Ibsley

Ringwood

Hampshire

BH24 3PR

REGISTERED NUMBER:

03748307 (England and Wales)

ACCOUNTANTS:

Fawcetts LLP

Chartered Accountants

Windover House

St. Ann Street

Salisbury

SP1 2DR

FIXED ASSETS

Tangible assets

4

1,696

6,377

Investments

5

139,853

110,115

141,549

116,492

CURRENT ASSETS

Debtors

6

117,164

87,521

Cash at bank

359,851

579,743

477,015

667,264

CREDITORS

Amounts falling due within one year

7

65,624

144,030

NET CURRENT ASSETS

411,391

523,234

TOTAL ASSETS LESS CURRENT LIABILITIES

552,940

639,726

PROVISIONS FOR LIABILITIES

-

1,594

NET ASSETS

552,940

638,132

CAPITAL AND RESERVES

Called up share capital

8

7

Fair value reserve

9

29,738

-

Retained earnings

9

523,195

638,125

SHAREHOLDERS' FUNDS

552,940

638,132

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 October 2026 and were signed on its behalf by:

R A N Mackean - Director

1.	STATUTORY INFORMATION

Geo-Design Consulting Engineers Ltd. 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 as modified by the revaluation of certain assets.

The financial statements have been prepared on a going concern basis and are presented in Sterling (£) which is the functional currency of the company.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebate and value added tax.

Tangible fixed assets

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

Improvements to property

-

25% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company contributes to the individual defined contribution pension schemes of employees. Contributions are charged to the profit or loss in the period to which they relate.

Debtors

Debtors are measured at their recoverable amount.

Creditors and provisions

Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Fixed asset investments

Investments are included at closing market value at the balance sheet date. Any fair value gains arising are not realised profits and therefore are transferred to a separately designated fair value reserve. Any loss arising from revaluation is also recognised in the fair value reserve unless it represents a loss below original cost, or its reversal, on an individual investment is expected to be permanent, in which case it is recognised in profit or loss for the year.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

70,283

Additions

2,026

Disposals

(25,441

)

At 30 April 2026

46,868

DEPRECIATION

At 1 May 2025

63,906

Charge for year

1,040

Eliminated on disposal

(19,774

)

At 30 April 2026

45,172

NET BOOK VALUE

At 30 April 2026

1,696

At 30 April 2025

6,377

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 May 2025

110,115

Revaluations

29,738

At 30 April 2026

139,853

NET BOOK VALUE

At 30 April 2026

139,853

At 30 April 2025

110,115

Cost or valuation at 30 April 2026 is represented by:

Other

investments

£

Valuation in 2026

139,853

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

59,895

52,821

Other debtors

57,269

34,700

117,164

87,521

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

2,216

29,138

Taxation and social security

52,551

63,412

Other creditors

10,857

51,480

65,624

144,030

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal value:

2026

2025

£

7

Ordinary

£1

-

4,000

A Ordinary

£0.001

4

3,000

B Ordinary

£0.001

3

7

In the prior year, the seven £1 Ordinary shares were sub-divided into 7,000 £0.001 Ordinary shares. These shares were subsequently re-designated as 4,000 £0.001 A Ordinary and 3,000 £0.001 B Ordinary shares.

9.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

At 1 May 2025

638,125

-

638,125

Profit for the year

78,258

Dividends

(163,450

)

(163,450

)

Transfers

(29,738

)

29,738

-

At 30 April 2026

523,195

29,738

552,933

The fair value reserve is used to record unrealised gains in the value of investments and losses to the extent that such a loss relates to a previous gain on the same asset.

10.	RELATED PARTY DISCLOSURES

Creditors due within one year include £86 (2025 - £127) which is owed to the directors of the company.