2022-04-012023-03-312023-03-31false03964402G B Business Services Limited2023-12-2266220iso4217:GBPxbrli:pure039644022022-04-01039644022023-03-31039644022022-04-012023-03-31039644022021-04-01039644022022-03-31039644022021-04-012022-03-3103964402bus:SmallEntities2022-04-012023-03-3103964402bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3103964402bus:AbridgedAccounts2022-04-012023-03-3103964402bus:PrivateLimitedCompanyLtd2022-04-012023-03-3103964402core:WithinOneYear2023-03-3103964402core:AfterOneYear2023-03-3103964402core:WithinOneYear2022-03-3103964402core:AfterOneYear2022-03-3103964402core:ShareCapital2023-03-3103964402core:SharePremium2023-03-3103964402core:RevaluationReserve2023-03-3103964402core:OtherReservesSubtotal2023-03-3103964402core:RetainedEarningsAccumulatedLosses2023-03-3103964402core:ShareCapital2022-03-3103964402core:SharePremium2022-03-3103964402core:RevaluationReserve2022-03-3103964402core:OtherReservesSubtotal2022-03-3103964402core:RetainedEarningsAccumulatedLosses2022-03-3103964402core:LandBuildings2023-03-3103964402core:PlantMachinery2023-03-3103964402core:Vehicles2023-03-3103964402core:FurnitureFittings2023-03-3103964402core:OfficeEquipment2023-03-3103964402core:NetGoodwill2023-03-3103964402core:IntangibleAssetsOtherThanGoodwill2023-03-3103964402core:ListedExchangeTraded2023-03-3103964402core:UnlistedNon-exchangeTraded2023-03-3103964402core:LandBuildings2022-03-3103964402core:PlantMachinery2022-03-3103964402core:Vehicles2022-03-3103964402core:FurnitureFittings2022-03-3103964402core:OfficeEquipment2022-03-3103964402core:NetGoodwill2022-03-3103964402core:IntangibleAssetsOtherThanGoodwill2022-03-3103964402core:ListedExchangeTraded2022-03-3103964402core:UnlistedNon-exchangeTraded2022-03-3103964402core:LandBuildings2022-04-012023-03-3103964402core:PlantMachinery2022-04-012023-03-3103964402core:Vehicles2022-04-012023-03-3103964402core:FurnitureFittings2022-04-012023-03-3103964402core:OfficeEquipment2022-04-012023-03-3103964402core:NetGoodwill2022-04-012023-03-3103964402core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3103964402core:ListedExchangeTraded2022-04-012023-03-3103964402core:UnlistedNon-exchangeTraded2022-04-012023-03-3103964402core:MoreThanFiveYears2022-04-012023-03-3103964402core:Non-currentFinancialInstruments2023-03-3103964402core:Non-currentFinancialInstruments2022-03-3103964402dpl:CostSales2022-04-012023-03-3103964402dpl:DistributionCosts2022-04-012023-03-3103964402core:LandBuildings2022-04-012023-03-3103964402core:PlantMachinery2022-04-012023-03-3103964402core:Vehicles2022-04-012023-03-3103964402core:FurnitureFittings2022-04-012023-03-3103964402core:OfficeEquipment2022-04-012023-03-3103964402dpl:AdministrativeExpenses2022-04-012023-03-3103964402core:NetGoodwill2022-04-012023-03-3103964402core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3103964402dpl:GroupUndertakings2022-04-012023-03-3103964402dpl:ParticipatingInterests2022-04-012023-03-3103964402dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3103964402core:ListedExchangeTraded2022-04-012023-03-3103964402dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3103964402core:UnlistedNon-exchangeTraded2022-04-012023-03-3103964402dpl:CostSales2021-04-012022-03-3103964402dpl:DistributionCosts2021-04-012022-03-3103964402core:LandBuildings2021-04-012022-03-3103964402core:PlantMachinery2021-04-012022-03-3103964402core:Vehicles2021-04-012022-03-3103964402core:FurnitureFittings2021-04-012022-03-3103964402core:OfficeEquipment2021-04-012022-03-3103964402dpl:AdministrativeExpenses2021-04-012022-03-3103964402core:NetGoodwill2021-04-012022-03-3103964402core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3103964402dpl:GroupUndertakings2021-04-012022-03-3103964402dpl:ParticipatingInterests2021-04-012022-03-3103964402dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3103964402core:ListedExchangeTraded2021-04-012022-03-3103964402dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3103964402core:UnlistedNon-exchangeTraded2021-04-012022-03-3103964402core:NetGoodwill2023-03-3103964402core:IntangibleAssetsOtherThanGoodwill2023-03-3103964402core:LandBuildings2023-03-3103964402core:PlantMachinery2023-03-3103964402core:Vehicles2023-03-3103964402core:FurnitureFittings2023-03-3103964402core:OfficeEquipment2023-03-3103964402core:AfterOneYear2023-03-3103964402core:WithinOneYear2023-03-3103964402core:ListedExchangeTraded2023-03-3103964402core:UnlistedNon-exchangeTraded2023-03-3103964402core:ShareCapital2023-03-3103964402core:SharePremium2023-03-3103964402core:RevaluationReserve2023-03-3103964402core:OtherReservesSubtotal2023-03-3103964402core:RetainedEarningsAccumulatedLosses2023-03-3103964402core:NetGoodwill2022-03-3103964402core:IntangibleAssetsOtherThanGoodwill2022-03-3103964402core:LandBuildings2022-03-3103964402core:PlantMachinery2022-03-3103964402core:Vehicles2022-03-3103964402core:FurnitureFittings2022-03-3103964402core:OfficeEquipment2022-03-3103964402core:AfterOneYear2022-03-3103964402core:WithinOneYear2022-03-3103964402core:L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G B Business Services Limited

Registered Number
03964402
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

G B Business Services Limited
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

B Skirrow
S E Skirrow

Registered Address

43 Main Street
Egremont
CA22 2AD

Registered Number

03964402 (England and Wales)
G B Business Services Limited
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets566,81770,116
66,81770,116
Current assets
Debtors4,94516,568
Cash at bank and on hand295
4,94716,663
Creditors amounts falling due within one year(43,199)(49,674)
Net current assets (liabilities)(38,252)(33,011)
Total assets less current liabilities28,56537,105
Creditors amounts falling due after one year(25,002)(28,140)
Provisions for liabilities(1,354)(1,710)
Net assets2,2097,255
Capital and reserves
Called up share capital100100
Profit and loss account2,1097,155
Shareholders' funds2,2097,255
The financial statements were approved and authorised for issue by the Board of Directors on 22 December 2023, and are signed on its behalf by:
B Skirrow
Director
Registered Company No. 03964402
G B Business Services Limited
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-50
Plant and machinery-6.66
Fixtures and fittings-3
Vehicles20-
Office Equipment25-
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Government grants and other government assistance policy
Government grants recognised in the financial statements correspond to the assistance arising from the COVID 19 pandemic. The grants have been claimed under the Job Retention Scheme relating to the amounts paid via the company's payroll to its furloughed employees. Grant income is recognised on a cash basis.
4.Employee information

20232022
Average number of employees during the year00
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 April 2282,996
Additions1,465
At 31 March 2381,690
Depreciation and impairment
At 01 April 2212,879
Charge for year4,765
At 31 March 2314,872
Net book value
At 31 March 2366,817
At 31 March 2270,116