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Company Registration No. 13531654 (England and Wales)
GBF Building Services Limited Unaudited accounts for the year ended 30 June 2023
GBF Building Services Limited Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
208 
- 
Current assets
Debtors
314 
- 
Cash at bank and in hand
20,059 
17,978 
20,373 
17,978 
Creditors: amounts falling due within one year
(19,824)
(13,573)
Net current assets
549 
4,405 
Total assets less current liabilities
757 
4,405 
Provisions for liabilities
Deferred tax
(49)
- 
Net assets
708 
4,405 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
608 
4,305 
Shareholders' funds
708 
4,405 
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 November 2023 and were signed on its behalf by
George Fletcher Director Company Registration No. 13531654
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GBF Building Services Limited Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
GBF Building Services Limited is a private company, limited by shares, registered in England and Wales, registration number 13531654. The registered office is 38 Cherry Orchard, Stratford upon Avon, Warks, CV37 9AP, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 year useful life, reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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GBF Building Services Limited Notes to the Accounts for the year ended 30 June 2023
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 July 2022
- 
Additions
258 
At 30 June 2023
258 
Depreciation
Charge for the year
50 
At 30 June 2023
50 
Net book value
At 30 June 2023
208 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
314 
- 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
4,933 
- 
Taxes and social security
12,321 
11,969 
Other creditors
1,416 
958 
Loans from directors
446 
46 
Accruals
708 
600 
19,824 
13,573 
7
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
49 
- 
2023 
2022 
£ 
£ 
Charged to the profit and loss account
49 
- 
Provision at end of year
49 
- 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
- 4 -
GBF Building Services Limited Notes to the Accounts for the year ended 30 June 2023
9
Average number of employees
During the year the average number of employees was 0 (2022: 0).
- 5 -