Acorah Software Products - Accounts Production 16.0.110 true true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 08837668 Mr Gregory Boon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08837668 2023-01-31 08837668 2024-01-31 08837668 2023-02-01 2024-01-31 08837668 frs-core:CurrentFinancialInstruments 2024-01-31 08837668 frs-core:Non-currentFinancialInstruments 2024-01-31 08837668 frs-core:MotorVehicles 2024-01-31 08837668 frs-core:MotorVehicles 2023-02-01 2024-01-31 08837668 frs-core:MotorVehicles 2023-01-31 08837668 frs-core:PlantMachinery 2024-01-31 08837668 frs-core:PlantMachinery 2023-02-01 2024-01-31 08837668 frs-core:PlantMachinery 2023-01-31 08837668 frs-core:ShareCapital 2024-01-31 08837668 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 08837668 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 08837668 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 08837668 frs-bus:SmallEntities 2023-02-01 2024-01-31 08837668 frs-bus:EntityHasNeverTraded 2023-02-01 2024-01-31 08837668 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 08837668 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 08837668 frs-bus:Director1 2023-02-01 2024-01-31 08837668 frs-bus:Director1 2023-01-31 08837668 frs-bus:Director1 2024-01-31 08837668 frs-core:CurrentFinancialInstruments 1 2024-01-31 08837668 frs-countries:EnglandWales 2023-02-01 2024-01-31 08837668 2022-01-31 08837668 2023-01-31 08837668 2022-02-01 2023-01-31 08837668 frs-core:CurrentFinancialInstruments 2023-01-31 08837668 frs-core:Non-currentFinancialInstruments 2023-01-31 08837668 frs-core:ShareCapital 2023-01-31 08837668 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 08837668 frs-core:CurrentFinancialInstruments 1 2023-01-31
Registered number: 08837668
GMB Courier Services Ltd
Unaudited ABRIDGED Dormant Financial Statements
For The Year Ended 31 January 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08837668
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,169 4,226
3,169 4,226
CURRENT ASSETS
Debtors 5 8,895 8,689
Cash at bank and in hand 856 101
9,751 8,790
Creditors: Amounts Falling Due Within One Year 6 (7,111 ) (3,289 )
NET CURRENT ASSETS (LIABILITIES) 2,640 5,501
TOTAL ASSETS LESS CURRENT LIABILITIES 5,809 9,727
Creditors: Amounts Falling Due After More Than One Year 7 (4,981 ) (6,937 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (803 ) (803 )
NET ASSETS 25 1,987
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 24 1,986
SHAREHOLDERS' FUNDS 25 1,987
Page 1
Page 2
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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
Mr Gregory Boon
Director
30/10/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
GMB Courier Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08837668 . The registered office is C/O Harvey Winning 1 Milnyard Square, Orton Southgate, Peterborough, PE2 6GX.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 February 2023 316 9,780 10,096
As at 31 January 2024 316 9,780 10,096
Depreciation
As at 1 February 2023 216 5,654 5,870
Provided during the period 25 1,032 1,057
As at 31 January 2024 241 6,686 6,927
Net Book Value
As at 31 January 2024 75 3,094 3,169
As at 1 February 2023 100 4,126 4,226
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Tax charge on directors loan account 2,213 2,213
Director's loan account 6,682 6,476
8,895 8,689
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,072 -
Corporation tax 2,306 741
Accruals and deferred income 3,733 2,548
7,111 3,289
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 4,981 6,937
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2023 Amounts advanced Amounts repaid Amounts written off As at 31 January 2024
£ £ £ £ £
Mr Gregory Boon 6,476 206 - 206 6,476
The above loan is unsecured, interest free and repayable on demand.
Page 4