2023-02-012024-01-312024-01-31false11777109GM CONSULTANCY SERVICES LTD2024-10-31iso4217:GBPxbrli:pure117771092023-02-01117771092024-01-31117771092023-02-012024-01-31117771092022-02-01117771092023-01-31117771092022-02-012023-01-3111777109bus:SmallEntities2023-02-012024-01-3111777109bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3111777109bus:FullAccounts2023-02-012024-01-3111777109bus:PrivateLimitedCompanyLtd2023-02-012024-01-3111777109core:WithinOneYear2024-01-3111777109core:AfterOneYear2024-01-3111777109core:WithinOneYear2023-01-3111777109core:AfterOneYear2023-01-3111777109core:ShareCapital2024-01-3111777109core:SharePremium2024-01-3111777109core:RevaluationReserve2024-01-3111777109core:OtherReservesSubtotal2024-01-3111777109core:RetainedEarningsAccumulatedLosses2024-01-3111777109core:ShareCapital2023-01-3111777109core:SharePremium2023-01-3111777109core:RevaluationReserve2023-01-3111777109core:OtherReservesSubtotal2023-01-3111777109core:RetainedEarningsAccumulatedLosses2023-01-3111777109core:LandBuildings2024-01-3111777109core:PlantMachinery2024-01-3111777109core:Vehicles2024-01-3111777109core:FurnitureFittings2024-01-3111777109core:OfficeEquipment2024-01-3111777109core:NetGoodwill2024-01-3111777109core:IntangibleAssetsOtherThanGoodwill2024-01-3111777109core:ListedExchangeTraded2024-01-3111777109core:UnlistedNon-exchangeTraded2024-01-3111777109core:LandBuildings2023-01-3111777109core:PlantMachinery2023-01-3111777109core:Vehicles2023-01-3111777109core:FurnitureFittings2023-01-3111777109core:OfficeEquipment2023-01-3111777109core:NetGoodwill2023-01-3111777109core:IntangibleAssetsOtherThanGoodwill2023-01-3111777109core:ListedExchangeTraded2023-01-3111777109core:UnlistedNon-exchangeTraded2023-01-3111777109core:LandBuildings2023-02-012024-01-3111777109core:PlantMachinery2023-02-012024-01-3111777109core:Vehicles2023-02-012024-01-3111777109core:FurnitureFittings2023-02-012024-01-3111777109core:OfficeEquipment2023-02-012024-01-3111777109core:NetGoodwill2023-02-012024-01-3111777109core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3111777109core:ListedExchangeTraded2023-02-012024-01-3111777109core:UnlistedNon-exchangeTraded2023-02-012024-01-3111777109core:MoreThanFiveYears2023-02-012024-01-3111777109core:Non-currentFinancialInstruments2024-01-3111777109core:Non-currentFinancialInstruments2023-01-3111777109dpl:CostSales2023-02-012024-01-3111777109dpl:DistributionCosts2023-02-012024-01-3111777109core:LandBuildings2023-02-012024-01-3111777109core:PlantMachinery2023-02-012024-01-3111777109core:Vehicles2023-02-012024-01-3111777109core:FurnitureFittings2023-02-012024-01-3111777109core:OfficeEquipment2023-02-012024-01-3111777109dpl:AdministrativeExpenses2023-02-012024-01-3111777109core:NetGoodwill2023-02-012024-01-3111777109core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3111777109dpl:GroupUndertakings2023-02-012024-01-3111777109dpl:ParticipatingInterests2023-02-012024-01-3111777109dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3111777109core:ListedExchangeTraded2023-02-012024-01-3111777109dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3111777109core:UnlistedNon-exchangeTraded2023-02-012024-01-3111777109dpl:CostSales2022-02-012023-01-3111777109dpl:DistributionCosts2022-02-012023-01-3111777109core:LandBuildings2022-02-012023-01-3111777109core:PlantMachinery2022-02-012023-01-3111777109core:Vehicles2022-02-012023-01-3111777109core:FurnitureFittings2022-02-012023-01-3111777109core:OfficeEquipment2022-02-012023-01-3111777109dpl:AdministrativeExpenses2022-02-012023-01-3111777109core:NetGoodwill2022-02-012023-01-3111777109core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3111777109dpl:GroupUndertakings2022-02-012023-01-3111777109dpl:ParticipatingInterests2022-02-012023-01-3111777109dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3111777109core:ListedExchangeTraded2022-02-012023-01-3111777109dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3111777109core:UnlistedNon-exchangeTraded2022-02-012023-01-3111777109core:NetGoodwill2024-01-3111777109core:IntangibleAssetsOtherThanGoodwill2024-01-3111777109core:LandBuildings2024-01-3111777109core:PlantMachinery2024-01-3111777109core:Vehicles2024-01-3111777109core:FurnitureFittings2024-01-3111777109core:OfficeEquipment2024-01-3111777109core:AfterOneYear2024-01-3111777109core:WithinOneYear2024-01-3111777109core:ListedExchangeTraded2024-01-3111777109core:UnlistedNon-exchangeTraded2024-01-3111777109core:ShareCapital2024-01-3111777109core:SharePremium2024-01-3111777109core:RevaluationReserve2024-01-3111777109core:OtherReservesSubtotal2024-01-3111777109core:RetainedEarningsAccumulatedLosses2024-01-3111777109core:NetGoodwill2023-01-3111777109core:IntangibleAssetsOtherThanGoodwill2023-01-3111777109core:LandBuildings2023-01-3111777109core:PlantMachinery2023-01-3111777109core:Vehicles2023-01-3111777109core:FurnitureFittings2023-01-3111777109core:OfficeEquipment2023-01-3111777109core:AfterOneYear2023-01-3111777109core:WithinOneYear2023-01-3111777109core:ListedExchangeTraded2023-01-3111777109core:UnlistedNon-exchangeTraded2023-01-3111777109core:ShareCapital2023-01-3111777109core:SharePremium2023-01-3111777109core:RevaluationReserve2023-01-3111777109core:OtherReservesSubtotal2023-01-3111777109core:RetainedEarningsAccumulatedLosses2023-01-3111777109core:NetGoodwill2022-02-0111777109core:IntangibleAssetsOtherThanGoodwill2022-02-0111777109core:LandBuildings2022-02-0111777109core:PlantMachinery2022-02-0111777109core:Vehicles2022-02-0111777109core:FurnitureFittings2022-02-0111777109core:OfficeEquipment2022-02-0111777109core:AfterOneYear2022-02-0111777109core:WithinOneYear2022-02-0111777109core:ListedExchangeTraded2022-02-0111777109core:UnlistedNon-exchangeTraded2022-02-0111777109core:ShareCapital2022-02-0111777109core:SharePremium2022-02-0111777109core:RevaluationReserve2022-02-0111777109core:OtherReservesSubtotal2022-02-0111777109core:RetainedEarningsAccumulatedLosses2022-02-0111777109core:AfterOneYear2023-02-012024-01-3111777109core:WithinOneYear2023-02-012024-01-3111777109core:Non-currentFinancialInstrumentscore:CostValuation2023-02-012024-01-3111777109core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-012024-01-3111777109core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-012024-01-3111777109core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-012024-01-3111777109core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-012024-01-3111777109core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-012024-01-3111777109core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3111777109core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3111777109core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3111777109core:Non-currentFinancialInstrumentscore:CostValuation2024-01-3111777109core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-3111777109core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-3111777109core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-3111777109core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-3111777109core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-3111777109core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-3111777109core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-3111777109core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-3111777109core:Non-currentFinancialInstrumentscore:CostValuation2023-01-3111777109core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-3111777109core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-3111777109core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-3111777109core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-3111777109core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-3111777109core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-3111777109core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-3111777109core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-3111777109bus:Director12023-02-012024-01-3111777109bus:Director22023-02-012024-01-31

GM CONSULTANCY SERVICES LTD

Registered Number
11777109
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

GM CONSULTANCY SERVICES LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

GRIFFITHS, Anne Immaculata
GRIFFITHS, Peter James

Registered Address

Unit 10, Homelands Commercial Centre Vale Road
Bishops Cleeve
Cheltenham
GL52 8PX

Registered Number

11777109 (England and Wales)
GM CONSULTANCY SERVICES LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3658-
658-
Current assets
Debtors46551,672
Cash at bank and on hand1,4823,372
2,1375,044
Creditors amounts falling due within one year5(2,675)(4,286)
Net current assets (liabilities)(538)758
Total assets less current liabilities120758
Net assets120758
Capital and reserves
Called up share capital100100
Profit and loss account20658
Shareholders' funds120758
The financial statements were approved and authorised for issue by the Board of Directors on 31 October 2024, and are signed on its behalf by:
GRIFFITHS, Peter James
Director
Registered Company No. 11777109
GM CONSULTANCY SERVICES LTD
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
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.
Statement of compliance
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.
Revenue from rendering of services
Revenue 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.
Interest income
Interest income is recognised using the effective interest rate method.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 February 23400400
Additions795795
At 31 January 241,1951,195
Depreciation and impairment
At 01 February 23400400
Charge for year137137
At 31 January 24537537
Net book value
At 31 January 24658658
At 31 January 23--
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-1,600
Other debtors59572
Prepayments and accrued income60-
Total6551,672
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts-87
Taxation and social security2,5611,662
Other creditors-2,453
Accrued liabilities and deferred income11484
Total2,6754,286
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 and subsequently measured at amortised cost determined using the effective interest method.