REGISTERED NUMBER: 11956333 (England and Wales)

GT-OSBORNE LIMITED

Unaudited Financial Statements

for the Year Ended 30 April 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

C Turner

Registered office:

3rd Floor

86-90 Paul Street

London

EC2A 4NE

Registered number:

11956333 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Intangible assets

4

2,646

-

Tangible assets

5

1,496

1,370

4,142

1,370

Current assets

Debtors

6

81,619

89,083

Cash at bank and in hand

18,342

64,637

99,961

153,720

Creditors

Amounts falling due within one year

7

(73,506

)

(145,969

)

Net current assets

26,455

7,751

Total assets less current liabilities

30,597

9,121

Provisions for liabilities

8

(374

)

(343

)

Net assets

30,223

8,778

Capital and reserves

Called up share capital

9

100

100

Retained earnings

30,123

8,678

Shareholders' funds

30,223

8,778

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 director acknowledges his 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 director and authorised for issue on 27 October 2026 and were signed by:

C Turner - Director

1.	Statutory information

GT-Osborne 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Key source of estimation, uncertainty and judgement

The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website development is being amortised evenly over its estimated useful life of three years.

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 1 (2025 - 2 ) .

4.	Intangible fixed assets

Website

development

£

Cost

Additions

2,977

At 30 April 2026

2,977

Amortisation

Amortisation for year

331

At 30 April 2026

331

Net book value

At 30 April 2026

2,646

5.	Tangible fixed assets

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

Cost

At 1 May 2025

3,405

420

-

3,825

Additions

-

-

699

699

At 30 April 2026

3,405

420

699

4,524

Depreciation

At 1 May 2025

2,119

336

-

2,455

Charge for year

321

21

231

573

At 30 April 2026

2,440

357

231

3,028

Net book value

At 30 April 2026

965

63

468

1,496

At 30 April 2025

1,286

84

-

1,370

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

73,391

2,418

Other debtors

8,228

86,665

81,619

89,083

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

500

6,500

Trade creditors

37,342

65,365

Amounts owed to group undertakings

-

34

Taxation and social security

27,272

43,279

Other creditors

8,392

30,791

73,506

145,969

8.	Provisions for liabilities

2026

2025

£

£

Deferred tax

374

343

Deferred tax

£

Balance at 1 May 2025

343

Provided during year

31

Balance at 30 April 2026

374

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100