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Company Registration No. 09210219 (England and Wales)
GMM TRAINING & DEVELOPMENT LIMITED Unaudited accounts for the period from 1 October 2023 to 31 March 2024
GMM TRAINING & DEVELOPMENT LIMITED Unaudited accounts Contents
Page
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GMM TRAINING & DEVELOPMENT LIMITED Company Information for the period from 1 October 2023 to 31 March 2024
Directors
Gary Anthony DUNNE Geoffrey Mark MANTERFIELD
Company Number
09210219 (England and Wales)
Registered Office
2A Hallcar Street SHEFFIELD South Yorkshir S4 7JY United Kingdom
Accountants
GRAYSON & MO ACCOUNTANTS AND TAX ADVISORS 2A Hallcar Street sheffield S4 7JY
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GMM TRAINING & DEVELOPMENT LIMITED Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
12,420 
13,232 
Current assets
Cash at bank and in hand
40,453 
29,828 
Creditors: amounts falling due within one year
(36,523)
(21,943)
Net current assets
3,930 
7,885 
Total assets less current liabilities
16,350 
21,117 
Provisions for liabilities
Other provisions
(4,125)
(2,437)
Net assets
12,225 
18,680 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
12,223 
18,678 
Shareholders' funds
12,225 
18,680 
For the period ending 31 March 2024 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 10 June 2024 and were signed on its behalf by
Gary Anthony DUNNE Director Company Registration No. 09210219
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GMM TRAINING & DEVELOPMENT LIMITED Notes to the Accounts for the period from 1 October 2023 to 31 March 2024
1
Statutory information
GMM TRAINING & DEVELOPMENT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09210219. The registered office is 2A, Hallcar Street, SHEFFIELD South Yorkshir, S4 7JY, 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 period, 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.
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:
Plant & machinery
10% REDUCING BALANCE
Fixtures & fittings
10% STRAIGHT LINE
Computer equipment
33% STRAIGHT LINE
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
9,392 
10,000 
2,162 
21,554 
At 31 March 2024
9,392 
10,000 
2,162 
21,554 
Depreciation
At 1 October 2023
3,160 
3,000 
2,162 
8,322 
Charge for the period
312 
500 
- 
812 
At 31 March 2024
3,472 
3,500 
2,162 
9,134 
Net book value
At 31 March 2024
5,920 
6,500 
- 
12,420 
At 30 September 2023
6,232 
7,000 
- 
13,232 
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GMM TRAINING & DEVELOPMENT LIMITED Notes to the Accounts for the period from 1 October 2023 to 31 March 2024
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
7,411 
2,627 
Taxes and social security
15,219 
8,473 
Other creditors
2,440 
1,690 
Loans from directors
8,273 
6,273 
Accruals
3,180 
2,880 
36,523 
21,943 
6
Average number of employees
During the period the average number of employees was 2 (2023: 0).
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