Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-312024-01-01falseManagement services for construction sites and building work32truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05964538 2024-01-01 2024-12-31 05964538 2023-01-01 2023-12-31 05964538 2024-12-31 05964538 2023-12-31 05964538 c:Director1 2024-01-01 2024-12-31 05964538 c:Director2 2024-01-01 2024-12-31 05964538 d:FurnitureFittings 2024-01-01 2024-12-31 05964538 d:FurnitureFittings 2024-12-31 05964538 d:FurnitureFittings 2023-12-31 05964538 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 05964538 d:OfficeEquipment 2024-01-01 2024-12-31 05964538 d:OfficeEquipment 2024-12-31 05964538 d:OfficeEquipment 2023-12-31 05964538 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 05964538 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 05964538 d:CurrentFinancialInstruments 2024-12-31 05964538 d:CurrentFinancialInstruments 2023-12-31 05964538 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 05964538 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 05964538 d:ShareCapital 2024-12-31 05964538 d:ShareCapital 2023-12-31 05964538 d:RetainedEarningsAccumulatedLosses 2024-12-31 05964538 d:RetainedEarningsAccumulatedLosses 2023-12-31 05964538 c:FRS102 2024-01-01 2024-12-31 05964538 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 05964538 c:FullAccounts 2024-01-01 2024-12-31 05964538 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05964538 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 05964538 d:AcceleratedTaxDepreciationDeferredTax 2023-12-31 05964538 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Registered number: 05964538






GMH PLANNING LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










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GMH PLANNING LIMITED
REGISTERED NUMBER:05964538

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
3,712
4,328

  
3,712
4,328

Current assets
  

Debtors: amounts falling due within one year
 5 
111,434
151,704

Cash at bank and in hand
  
174,574
104,660

  
286,008
256,364

Creditors: amounts falling due within one year
 6 
(153,199)
(130,156)

Net current assets
  
 
 
132,809
 
 
126,208

Total assets less current liabilities
  
136,521
130,536

Provisions for liabilities
  

Deferred tax
 7 
(983)
(1,068)

  
 
 
(983)
 
 
(1,068)

Net assets
  
135,538
129,468


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
135,438
129,368

  
135,538
129,468


Page 1

 
GMH PLANNING LIMITED
REGISTERED NUMBER:05964538
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 March 2025.




G M Hide
R M Hide
Director
Director

Page 2

 
GMH PLANNING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

GMH Planning Limited is a company limited by shares, incorporated in England and Wales. Its registered office is C/O Venthams Ltd, Unit 8, Phoenix House, Redhill Aerodrome, Kings Mill Lane, Redhill, RH1 5JY.
The principal activity of the company continued to be that of management services for construction sites and building work.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the company in independently administered funds.

Page 3

 
GMH PLANNING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.


 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures & fittings
-
25% Reducing balance
Office equipment
-
25% Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
GMH PLANNING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.9

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 -2).


4.


Tangible fixed assets





Fixtures & fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 January 2024
19,467
6,516
25,983


Additions
-
749
749


Disposals
-
(1,105)
(1,105)



At 31 December 2024

19,467
6,160
25,627



Depreciation


At 1 January 2024
17,884
3,771
21,655


Charge for the year on owned assets
396
676
1,072


Disposals
-
(812)
(812)



At 31 December 2024

18,280
3,635
21,915



Net book value



At 31 December 2024
1,187
2,525
3,712



At 31 December 2023
1,583
2,745
4,328

Page 5

 
GMH PLANNING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
106,664
135,819

Prepayments and accrued income
4,770
15,885

111,434
151,704



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
5,808
186

Amounts owed to group undertakings
24,914
1,555

Other taxation and social security
112,518
103,925

Other creditors
3,459
1,133

Accruals and deferred income
6,500
23,357

153,199
130,156


Page 6

 
GMH PLANNING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Deferred taxation




2024


£






At beginning of year
(1,068)


Charged to profit or loss
85



At end of year
(983)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(983)
(1,068)

(983)
(1,068)


8.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently adminstered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £84,018 (2023: £82,631). 

 
Page 7