Since UTC and GMT are the same you can use this code.
int secondsOffset = 100;
DateTime utcMidnight = DateTime.SpecifyKind(DateTime.Today, DateTimeKind.Utc);
DateTime utcWithOffset = utcMidnight.AddSeconds(secondsOffset);
Console.WriteLine("Offset on UTC: " + utcWithOffset);
Console.WriteLine("Offset on local time: " + utcWithOffset.ToLocalTime());
The first WriteLine shows the time at UTC timezone.
The second Writeline shows the time at the local timezone.
The tricky part may be finding out what is the base time, was it today at midnight or yesterday at midnight?