GVS Group Limited

GVS Group Limited
Contents Page
For the year ended 31 January 2026

Company Information	1
Directors' Report	2
Accountants' Report	3
Statement of Financial Position	4
Statement of Changes in Equity	5
Notes to the Financial Statements	6

GVS Group Limited
Company Information
For the year ended 31 January 2026

Directors	Sam Cartledge Karl Marron Sam Cartledge
Registered Number	13122194
Registered Office	Unit 9 Tatton Couirt Kingsland Grange Warrington Cheshire WA1 4RR
Accountants	CAS 14 Pyecroft Close Great Sankey Warrington WA5 3PN

1

GVS Group Limited
Directors' Report
For the year ended 31 January 2026

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 January 2026.

Principal activities

Principal activity of the company during the financial year was of specialist repair of motor vehicles.

Directors

The directors who served the company throughout the year were as follows:

Sam Cartledge

Karl Marron

Sam Cartledge

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Sam Cartledge
Director

Date approved: 20 October 2026

2

GVS Group Limited Accountants' Report For the year ended 31 January 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. CAS 31 January 2026 .................................................... CAS 14 Pyecroft Close Great Sankey Warrington WA5 3PN 20 October 2026 3

GVS Group Limited
Accountants' Report
For the year ended 31 January 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
CAS
31 January 2026

....................................................

CAS
14 Pyecroft Close
Great Sankey
Warrington
WA5 3PN
20 October 2026

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GVS Group Limited
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	5	6,704	8,420
		6,704	8,420
Current assets
Cash at bank and in hand		129,588	94,143
Creditors: amount falling due within one year	6	(110,912)	(79,407)
Net current assets		18,676	14,736

Total assets less current liabilities		25,380	23,156
Net assets		25,380	23,156

Capital and reserves
Called up share capital		2	2
Profit and loss account		25,378	23,154
Shareholders' funds		25,380	23,156

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors on 20 October 2026 and were signed on its behalf by:

-------------------------------
Sam Cartledge
Director

4

GVS Group Limited
Statement of Changes in Equity
For the year ended 31 January 2026

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 February 2024	2	(8,717)	(8,715)
Profit/(Loss) for the year		167,871	167,871
Total comprehensive income for the year	-	167,871	167,871
Dividends		(136,000)	(136,000)
Total investments by and distributions to owners	-	(136,000)	(136,000)
At 31 January 2025	2	23,154	23,156
At 01 February 2025	2	23,154	23,156
Profit/(Loss) for the year		138,224	138,224
Total comprehensive income for the year	-	138,224	138,224
Dividends		(136,000)	(136,000)
Total investments by and distributions to owners	-	(136,000)	(136,000)
At 31 January 2026	2	25,378	25,380

5

GVS Group Limited
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

GVS Group Limited is a private company, limited by shares, registered in , registration number 13122194, registration address Unit 9 Tatton Couirt, Kingsland Grange, Warrington, Cheshire, WA1 4RR.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20 Reducing Balance
Motor Vehicles	25 Reducing Balance

2.

Directors' Emoluments

	2026 £	2025 £
Administrative Expenses
Directors Salaries	24,000	24,000
	24,000	24,000

3.

Staff Costs

	2026 £	2025 £
Wages and salaries	104,689	91,821
Pension costs, defined contribution plan	5,619	10,195
Other staff costs	402	2,601
	110,710	104,617

4.	Average number of employees Average number of employees during the year was 4 (2025 : 5).

5.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 01 February 2025	34,288	-	34,288
Additions	(26,505)	850	(25,655)
Disposals	-	-	-
At 31 January 2026	7,783	850	8,633
Depreciation
At 01 February 2025	-	-	-
Charge for year	1,556	373	1,929
On disposals	-	-	-
At 31 January 2026	1,556	373	1,929
Net book values
Closing balance as at 31 January 2026	6,227	477	6,704
Opening balance as at 01 February 2025	7,783	637	8,420

6.

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	27,440	47,808
Corporation Tax	45,400	10,500
PAYE & Social Security	15,546	3,464
VAT	22,526	17,635
	110,912	79,407

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