REGISTERED NUMBER: 06790215 (England and Wales)

GRT TESTING & INSPECTION LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Tunsley

Mrs G Tunsley

REGISTERED OFFICE:

21 Gull House, Omer Avenue

Cliftonville

Margate

CT9 3BU

REGISTERED NUMBER:

06790215 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

Chartered Certified Accountants

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

FIXED ASSETS

Tangible assets

4

23,506

21,141

CURRENT ASSETS

Stocks

7,478

6,368

Debtors

5

16,082

15,905

Cash at bank

2,620

2,945

26,180

25,218

CREDITORS

Amounts falling due within one year

6

(62,323

)

(54,792

)

NET CURRENT LIABILITIES

(36,143

)

(29,574

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(12,637

)

(8,433

)

CREDITORS

Amounts falling due after more than one year

7

(7,010

)

(3,264

)

NET LIABILITIES

(19,647

)

(11,697

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(19,649

)

(11,699

)

(19,647

)

(11,697

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 12 October 2026 and were signed on its behalf by:

R Tunsley - Director

Mrs G Tunsley - Director

1.	STATUTORY INFORMATION

GRT Testing & Inspection 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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

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 7 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Fixture &

Motor

Computer

machinery

Fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

22,051

834

16,082

13,859

52,826

Additions

5,336

121

6,413

-

11,870

Disposals

-

-

(4,000

)

-

(4,000

)

At 31 January 2026

27,387

955

18,495

13,859

60,696

DEPRECIATION

At 1 February 2025

11,404

385

10,009

9,887

31,685

Charge for year

3,996

105

2,559

595

7,255

Eliminated on disposal

-

-

(1,750

)

-

(1,750

)

At 31 January 2026

15,400

490

10,818

10,482

37,190

NET BOOK VALUE

At 31 January 2026

11,987

465

7,677

3,377

23,506

At 31 January 2025

10,647

449

6,073

3,972

21,141

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

9,683

12,156

Sundry debtors

2,457

1,694

Prepayments

3,942

2,055

16,082

15,905

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,867

3,000

Other loans

20,306

17,476

Hire purchase contracts

3,767

2,673

Trade creditors

14,983

3,625

Corporation Tax

2

2

Social security and other taxes

-

354

VAT

9,136

7,396

Sundry creditors

834

3,249

Directors' current accounts

8,178

15,917

Accrued expenses

1,250

1,100

62,323

54,792

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

1,250

Hire purchase contracts

7,010

2,014

7,010

3,264

8.	GOING CONCERN

These accounts have been prepared on a going concern basis, on the understanding the directors and shareholders will continue to financially support the company.