REGISTERED NUMBER: 06267183 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

GCS Group (Portable & Modular) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Gary Mark Sheppard

Mrs Cheryl Sheppard

SECRETARY:

Mrs Cheryl Sheppard

REGISTERED OFFICE:

Cedars Farm Barn

Market Street

Draycott

Derbyshire

DE72 3NB

REGISTERED NUMBER:

06267183 (England and Wales)

ACCOUNTANTS:

Clayton & Brewill

Chartered Accountants

Cawley House

149-155 Canal Street

Nottingham

Nottinghamshire

NG1 7HR

FIXED ASSETS

Tangible assets

4

81,875

45,359

CURRENT ASSETS

Stocks

227,261

50,146

Debtors

5

297,543

286,295

Prepayments and accrued income

41,026

1,039,981

Cash at bank

208,302

609,391

774,132

1,985,813

CREDITORS

Amounts falling due within one year

6

228,826

543,588

NET CURRENT ASSETS

545,306

1,442,225

TOTAL ASSETS LESS CURRENT LIABILITIES

627,181

1,487,584

CREDITORS

Amounts falling due after more than one year

7

(154,456

)

(141,320

)

PROVISIONS FOR LIABILITIES

(15,850

)

(9,000

)

ACCRUALS AND DEFERRED INCOME

(421,061

)

(1,307,130

)

NET ASSETS

35,814

30,134

CAPITAL AND RESERVES

Called up share capital

10

10

10

Retained earnings

35,804

30,124

SHAREHOLDERS' FUNDS

35,814

30,134

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 7 November 2025 and were signed on its behalf by:

Mr Gary Mark Sheppard - Director

1.	STATUTORY INFORMATION

GCS Group (Portable & Modular) 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

-

25% reducing balance

Motor vehicles

-

25% reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 July 2024

1,021

41,342

13,478

55,841

Additions

3,620

80,552

5,229

89,401

Disposals

-

(41,342

)

-

(41,342

)

At 30 June 2025

4,641

80,552

18,707

103,900

DEPRECIATION

At 1 July 2024

194

1,723

8,565

10,482

Charge for year

634

16,154

2,507

19,295

Eliminated on disposal

-

(7,752

)

-

(7,752

)

At 30 June 2025

828

10,125

11,072

22,025

NET BOOK VALUE

At 30 June 2025

3,813

70,427

7,635

81,875

At 30 June 2024

827

39,619

4,913

45,359

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Trade debtors

122,062

99,598

Other debtors

47,483

49,054

Directors' current accounts

123,084

137,643

Tax

4,914

-

297,543

286,295

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Other loans (see note 8)

45,833

45,833

Hire purchase contracts (see note 9)

15,768

-

Trade creditors

156,802

457,709

Tax

-

21,856

Social security and other taxes

1,142

4,958

VAT

8,644

12,907

Other creditors

637

325

228,826

543,588

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/6/25

30/6/24

£

£

Other loans (see note 8)

95,486

141,320

Hire purchase contracts (see note 9)

58,970

-

154,456

141,320

8.

LOANS

An analysis of the maturity of loans is given below:

30/6/25

30/6/24

£

£

Amounts falling due within one year or on demand:

Other loans

45,833

45,833

Amounts falling due between one and two years:

Other loans - 1-2 years

45,833

45,833

Amounts falling due between two and five years:

Other loans - 2-5 years

49,653

95,487

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts

30/6/25

30/6/24

£

£

Net obligations repayable:

Within one year

15,768

-

Between one and five years

58,970

-

74,738

-

Non-cancellable

operating leases

30/6/25

30/6/24

£

£

Within one year

50,093

21,443

Between one and five years

127,495

18,588

177,588

40,031

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/6/25

30/6/24

value:

£

£

10

Ordinary

£1

10

10

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2025 and 30 June 2024:

30/6/25

30/6/24

£

£

Mr Gary Mark Sheppard and Mrs Cheryl Sheppard

Balance outstanding at start of year

137,644

72,885

Amounts advanced

1,665

64,759

Amounts repaid

(16,225

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

123,084

137,644