Registered number
08968345
GPMA Consultancy Limited
Filleted Accounts
31 December 2023
GPMA Consultancy Limited
Registered number: 08968345
Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 349 465
Current assets
Debtors 4 20,946 11,946
Cash at bank and in hand 46,006 32,570
66,952 44,516
Creditors: amounts falling due within one year 5 (13,289) (11,348)
Net current assets 53,663 33,168
Total assets less current liabilities 54,012 33,633
Provisions for liabilities (66) (88)
Net assets 53,946 33,545
Capital and reserves
Called up share capital 1 1
Profit and loss account 53,945 33,544
Shareholder's funds 53,946 33,545
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
I Gooderham
Director
Approved by the board on 16 August 2024
GPMA Consultancy Limited
Notes to the Accounts
for the year ended 31 December 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of services and is recognised according to the date on which the services are provided.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Office equipment 25% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Office equipment
£
Cost
At 1 January 2023 1,519
At 31 December 2023 1,519
Depreciation
At 1 January 2023 1,054
Charge for the year 116
At 31 December 2023 1,170
Net book value
At 31 December 2023 349
At 31 December 2022 465
4 Debtors 2023 2022
£ £
Trade debtors 1,750 1,750
Other debtors 19,196 10,196
20,946 11,946
5 Creditors: amounts falling due within one year 2023 2022
£ £
Taxation and social security costs 12,394 9,554
Other creditors 895 1,794
13,289 11,348
6 Related party transactions
During the year dividends were paid to the shareholding director of £29,000 (2022: £38,000).

The balance owed to the director was £nil (2022 : £899) at the year end.
7 Controlling party
The company is wholly controlled by the director.
8 Other information
GPMA Consultancy Limited is a private company limited by shares and incorporated in England. Its registered office is:
177 Scartho Road
Grimsby
North East Lincolnshire
DN33 2BU
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