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frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 11719687 frs-bus:Original frs-bus:OrdinaryShareClass4 2020-12-31 11719687 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-12-31 11719687 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 11719687 frs-bus:Original frs-bus:OrdinaryShareClass5 2020-12-31 11719687 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-12-31 11719687 frs-bus:Original frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 11719687 frs-bus:Original frs-bus:PreferenceShareClass1 2020-12-31 11719687 frs-bus:Original frs-bus:PreferenceShareClass1 2021-12-31 11719687 frs-bus:Original frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 11719687 frs-bus:Original frs-bus:PreferenceShareClass2 2020-12-31 11719687 frs-bus:Original frs-bus:PreferenceShareClass2 2021-12-31 11719687 frs-bus:Original frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 11719687 frs-bus:Original frs-bus:PreferenceShareClass3 2020-12-31 11719687 frs-bus:Original 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frs-core:TaxCreditsDeferredTax 2021-12-31 11719687 frs-bus:Original frs-core:CostValuation 2020-12-31 11719687 frs-bus:Original frs-core:AdditionsToInvestments 2021-12-31 11719687 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2021-12-31 11719687 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 11719687 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 11719687 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 11719687 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 11719687 frs-bus:Original frs-core:CostValuation 2021-12-31 11719687 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2020-12-31 11719687 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 11719687 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 11719687 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 11719687 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 11719687 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 11719687 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 11719687 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 11719687 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-12-31 11719687 frs-bus:Original frs-core:ListedExchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:ListedExchangeTraded 2020-12-31 11719687 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-31 11719687 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-31 11719687 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2020-12-31 11719687 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 11719687 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-31 11719687 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11719687 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11719687 frs-bus:Original dpl-frs:CostSales 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:CostSales 2020-12-31 11719687 frs-bus:Original dpl-frs:CostSales 2021-12-31 11719687 frs-bus:Original dpl-frs:DistributionCosts 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 11719687 frs-bus:Original frs-bus:Director1 2021-01-01 2021-12-31 11719687 frs-bus:Original frs-bus:Director1 2020-12-31 11719687 frs-bus:Original frs-bus:Director1 2021-12-31 11719687 frs-bus:Original 1 2021-01-01 2021-12-31 11719687 frs-bus:Original 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2021-12-31 11719687 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2021-12-31 11719687 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2021-12-31 11719687 frs-bus:Original 7 2021-01-01 2021-12-31 11719687 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2021-12-31 11719687 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2021-12-31 11719687 frs-bus:Original 8 2021-01-01 2021-12-31 11719687 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2021-12-31 11719687 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2021-12-31 11719687 frs-bus:Original 9 2021-01-01 2021-12-31 11719687 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2021-12-31 11719687 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2021-12-31 11719687 frs-bus:Original 10 2021-01-01 2021-12-31 11719687 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2021-12-31 11719687 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2021-12-31 11719687 frs-bus:Original 11 2021-01-01 2021-12-31 11719687 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2021-12-31 11719687 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2021-12-31 11719687 frs-bus:Original 12 2021-01-01 2021-12-31 11719687 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2021-12-31 11719687 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2021-12-31 11719687 frs-bus:Original 13 2021-01-01 2021-12-31 11719687 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2021-12-31 11719687 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2021-12-31 11719687 frs-bus:Original 14 2021-01-01 2021-12-31 11719687 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2021-12-31 11719687 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2021-12-31 11719687 frs-bus:Original 15 2021-01-01 2021-12-31 11719687 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2021-12-31 11719687 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2021-12-31 11719687 frs-bus:Original 16 2021-01-01 2021-12-31 11719687 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2021-12-31 11719687 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2021-12-31 11719687 frs-bus:Original 17 2021-01-01 2021-12-31 11719687 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2021-12-31 11719687 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2021-12-31 11719687 frs-bus:Original 18 2021-01-01 2021-12-31 11719687 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2021-12-31 11719687 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2021-12-31 11719687 frs-bus:Original 19 2021-01-01 2021-12-31 11719687 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2021-12-31 11719687 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2021-12-31 11719687 frs-bus:Original 20 2021-01-01 2021-12-31 11719687 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2021-12-31 11719687 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2021-12-31 11719687 frs-bus:Original dpl-frs:Item1 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:Item1 2020-12-31 11719687 frs-bus:Original dpl-frs:Item1 2021-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2020-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-12-31 11719687 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:Item2 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:Item2 2020-12-31 11719687 frs-bus:Original dpl-frs:Item2 2021-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2020-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-12-31 11719687 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:Item3 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:Item3 2020-12-31 11719687 frs-bus:Original dpl-frs:Item3 2021-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2020-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-12-31 11719687 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:Item4 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:Item4 2020-12-31 11719687 frs-bus:Original dpl-frs:Item4 2021-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2020-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-12-31 11719687 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:Item5 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:Item5 2020-12-31 11719687 frs-bus:Original dpl-frs:Item5 2021-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2020-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-12-31 11719687 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:Item6 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:Item6 2020-12-31 11719687 frs-bus:Original dpl-frs:Item6 2021-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2020-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-12-31 11719687 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:Item7 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:Item7 2020-12-31 11719687 frs-bus:Original dpl-frs:Item7 2021-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2020-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-12-31 11719687 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:Item8 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:Item8 2020-12-31 11719687 frs-bus:Original dpl-frs:Item8 2021-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2020-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-12-31 11719687 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:Item9 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:Item9 2020-12-31 11719687 frs-bus:Original dpl-frs:Item9 2021-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 11719687 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2020-12-31 11719687 frs-bus:Original 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11719687 frs-bus:Original frs-countries:EnglandWales 2021-01-01 2021-12-31
Registered number: 11719687
Gma Group Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2022
Unaudited Financial Statements
Contents
Page
Company Information 1
Accountants' Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—6
Page 1
Company Information
Director Adebayo Adegbite
Company Number 11719687
Registered Office 114 Windermere Avenue
Purfleet
Thurrock
RM19 1SN
Accountants UK Property Accountants
Chartered Certified Accountants
809 Salisbury House, 29 Finsbury Circus
London
EC2M 7AQ
Page 1
Page 2
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Gma Group Ltd For The Year Ended 31 December 2022
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Gma Group Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Gma Group Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Gma Group Ltd and state those matters that we have agreed to state to the director of Gma Group Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gma Group Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Gma Group Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Gma Group Ltd . You consider that Gma Group Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Gma Group Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
28 September 2023
UK Property Accountants
Chartered Certified Accountants
809 Salisbury House, 29 Finsbury Circus
London
EC2M 7AQ
Page 2
Page 3
Balance Sheet
Registered number: 11719687
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 344,000 -
344,000 -
CURRENT ASSETS
Debtors 5 1,428 183
Cash at bank and in hand 1,345 2,538
2,773 2,721
Creditors: Amounts Falling Due Within One Year 6 (105,987 ) (3,973 )
NET CURRENT ASSETS (LIABILITIES) (103,214 ) (1,252 )
TOTAL ASSETS LESS CURRENT LIABILITIES 240,786 (1,252 )
Creditors: Amounts Falling Due After More Than One Year 7 (261,655 ) -
NET LIABILITIES (20,869 ) (1,252 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (20,870 ) (1,253 )
SHAREHOLDERS' FUNDS (20,869) (1,252)
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Page 4
For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Adebayo Adegbite
Director
28 September 2023
The notes on pages 5 to 6 form part of these financial statements.
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Page 5
Notes to the Financial Statements
1. General Information
Gma Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11719687 . The registered office is 114 Windermere Avenue, Purfleet, Thurrock, RM19 1SN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors believe that the company would have sufficient resources to continue to trade for foreseeable future.
2.3. Turnover
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:
Income from investment properties
Rental income from investment properties leased out under an operating lease is recognised in the income statement on a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income over the life of the lease.
Service charge income is recognised as revenue in the period to which it relates.
2.4. Investment Properties
Investment properties, including freehold and long leasehold properties, are those which are held either to earn rental income or for capital appreciation or both. Investment properties include property that is being constructed or developed for future use as an investment property.

Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure.

Investment properties whose fair value can be measured reliably are measured at fair value, based on the market valuations.

Any surplus or deficit on revaluation is recognised in the income statement as a fair value gains and losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2021: 1)
1 1
4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 1 January 2022 -
Additions 361,613
Revaluation (17,613)
As at 31 December 2022 344,000
Net Book Value
As at 31 December 2022 344,000
As at 1 January 2022 -
The investment properties are valued, at balance sheet date, by directors of the company based on the assessment of available market information and property condition. The directors believe the their valuation would not be materially different from the professional valuation.
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5. Debtors
2022 2021
£ £
Due within one year
Prepayments and accrued income 1,428 183
1,428 183
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors - 1
Accruals and deferred income 1,020 360
Director's loan account 104,967 3,612
105,987 3,973
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 261,655 -
261,655 -
8. Secured Creditors
Of the creditors the following amounts are secured.
2022 2021
£ £
Bank loans and overdrafts 261,255 -
9. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1 1
10. Related Party Transactions
Included in creditors due within one year is an amount of £104,967 (2021:£3,612) owed to its director. The amount is interest free and repayable on demand.
11. Ultimate Controlling Party
The company's ultimate controlling party is director by virtue of the ownership of 100% of the issued share capital in the company.
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