GCA CONSTRUCTION LTD

GCA CONSTRUCTION LTD 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. EGS ACCOUNTING LTD 31 January 2026 .................................................... EGS ACCOUNTING LTD C E M E Innovation Centre Marsh Way RAINHAM RM13 8EU 31 October 2026 2

GCA CONSTRUCTION LTD
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.
EGS ACCOUNTING LTD
31 January 2026

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

EGS ACCOUNTING LTD
C E M E Innovation Centre
Marsh Way
RAINHAM
RM13 8EU
31 October 2026

GCA CONSTRUCTION LTD
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	62,052	0
		62,052	0
Current assets
Debtors: amounts falling due within one year	4	174,990	239,516
Cash at bank and in hand		56,592	39,651
		231,582	279,167
Creditors: amount falling due within one year	5	(24,112)	(29,937)
Net current assets		207,470	249,230

Total assets less current liabilities		269,522	249,230
Creditors: amount falling due after more than one year	6	(64,276)	(17,500)
Provisions for liabilities	7	(495)	(535)
Net assets		204,751	231,195

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		204,651	231,095
Shareholders' funds		204,751	231,195

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.

Director's 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 director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 31 October 2026 and were signed by:

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Gheorghe Circei
Director

GCA CONSTRUCTION LTD
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

GCA CONSTRUCTION LTD is a private company, limited by shares, registered in England and Wales, registration number 11137008, registration address 15 Holgate Road, DAGENHAM, RM10 8LX.

The presentation currency is £ sterling.

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.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of services supplied by the company, net of VAT and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the Profit & Loss Account]on a straight line basis.

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

25% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 2 (2025 : 2).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 February 2025	-	-
Additions	71,000	71,000
Disposals	-	-
At 31 January 2026	71,000	71,000
Depreciation
At 01 February 2025	-	-
Charge for year	8,948	8,948
On disposals	-	-
At 31 January 2026	8,948	8,948
Net book values
Closing balance as at 31 January 2026	62,052	62,052
Opening balance as at 01 February 2025	-	-

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	0	(600)
CIS Control Account	30,990	40,116
Directors' Current Accounts	144,000	200,000
	174,990	239,516

Creditors: amount falling due within one year

	2026 £	2025 £
CAPITAL ON TAP	10,254	13,873
Corporation Tax	8,269	10,990
PAYE & Social Security	281	0
Accrued Expenses	0	790
Other Creditors	1	0
VAT	5,307	4,284
	24,112	29,937

Creditors: amount falling due after more than one year

	2026 £	2025 £
Bank Loans & Overdrafts	9,093	17,500
Obligations Under HP/Financial Leases	55,183	0
	64,276	17,500

Provisions for liabilities

	2026 £		2025 £
Pension Provisions	495		535
	495		535

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100

9.	Director’s loan

Gheorghe Circei

In this financial year, the company made a short-term loan to the director amounting £144,000 for the purposes of a house improvements.