GCH Test & Computer Services Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 02810696 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2026

for

GCH Test & Computer Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N W Collier

J S Girn

L S Hothi

SECRETARY:

J S Girn

REGISTERED OFFICE:

GCH House

Progress Business Centre

5 Whittle Parkway

Slough

Berkshire

SL1 6DQ

REGISTERED NUMBER:

02810696 (England and Wales)

ACCOUNTANTS:

Hannaways

Trios House

Reform Road

Maidenhead

Berkshire

SL6 8BY

FIXED ASSETS

Tangible assets

4

-

6,242

CURRENT ASSETS

Stocks

5

1,757

1,982

Debtors

6

1,383

5,039

Cash at bank and in hand

222,032

256,584

225,172

263,605

CREDITORS

Amounts falling due within one year

7

157,928

157,061

NET CURRENT ASSETS

67,244

106,544

TOTAL ASSETS LESS CURRENT
LIABILITIES

67,244

112,786

PROVISIONS FOR LIABILITIES

619

NET ASSETS

66,625

112,167

CAPITAL AND RESERVES

Called up share capital

8

300

Share premium

9

1,200

Retained earnings

9

65,125

110,667

SHAREHOLDERS' FUNDS

66,625

112,167

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5th October 2026 and were signed on its behalf by:

N W Collier - Director

L S Hothi - Director

1.	STATUTORY INFORMATION

GCH Test & Computer Services 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.

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.

Fixtures and fittings

-

30% on cost and 20% on cost

Motor vehicles

-

20% on cost

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 Statement of Income and Retained Earnings, 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 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.

Short term debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction cost. Any losses from impairment are recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

COST

At 1st April 2025

and 31st March 2026

229,903

31,210

261,113

DEPRECIATION

At 1st April 2025

229,903

24,968

254,871

Charge for year

-

6,242

At 31st March 2026

229,903

31,210

261,113

NET BOOK VALUE

At 31st March 2026

-

At 31st March 2025

-

6,242

5.

STOCKS

2026

2025

£

Stocks

1,757

1,982

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

342

4,111

Prepayments and accrued income

1,041

928

1,383

5,039

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

93,722

95,028

Corporation tax

4

380

Social security and other taxes

25,694

9,692

Other creditors

1,674

Directors' current accounts

962

Accruals and deferred income

35,872

49,325

157,928

157,061

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

300

Ordinary

£1

300

9.

RESERVES

Retained

Share

earnings

premium

Totals

£

At 1st April 2025

110,667

1,200

111,867

Deficit for the year

(5,042

)

(5,042

)

Dividends

(40,500

)

(40,500

)

At 31st March 2026

65,125

1,200

66,325