GMS Cleaning Ltd - Accounts

	Registered number
	SC515158

	GMS Cleaning Ltd
	Unaudited Accounts
	for the year ended
	30 September 2024

GMS Cleaning Ltd Balance Sheet as at 30 September 2024
	Notes		2024 £		2023 £
Fixed assets
Tangible assets	3		70		106
			70		106

Current assets
Debtors	4	52,583		52,288
Cash at bank and in hand		4,603		15,059
		57,186		67,347

Creditors: amounts falling due within one year	5	(19,597)		(21,695)

Net current assets / (liabilities)			37,589		45,652

Total assets less current liabilities			37,659		45,758

Creditors: amounts falling due after more than one year	6		(7,241)		(10,076)

Provisions for liabilities			(0)		(0)

Accruals and deferred income			(850)		(0)

Total net assets (liabilities)			29,568		35,682

Capital and reserves
Called up share capital	7		20		20
Profit and loss account			29,548		35,662
Shareholders' funds			29,568		35,682

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 30 September 2024 the company was entitled to exemption 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.

Signed on behalf of the board of directors

...............................

Mr G Laing

Director

Approved by the board on 15 January 2025

Company Number: SC515158 (a Private Company Limited by Shares registered in Scotland)

Registered Office:

C/O Premier Accounting
9B Dalrymple Court
Kirkintilloch
Glasgow
G66 3AA
United Kingdom

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.

	Revenue recognition
	Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

Office equipment

25% Straight Line

Employees
	2024	2023
Average number of employees during the period	4	7

Tangible fixed assets
	Office equipment	Total
Cost or valuation	£	£
At 1 October 2023	1,069	1,069
At 30 September 2024	1,069	1,069
Depreciation
At 1 October 2023	963	963
Charge for the period	36	36
At 30 September 2024	999	999
Net book value
At 30 September 2024	70	70
At 30 September 2023	106	106

Debtors
	2024	2023
	£	£
Trade debtors	20,249	27,192
Other debtors	32,334	25,096
	52,583	52,288

Creditors: amounts falling due within one year
	2024	2023
	£	£
Bank Loans & Overdrafts	8,449	6,389
Taxation & social security	8,242	6,226
Other creditors	2,906	9,080
	19,597	21,695

Creditors: amounts falling due after one year
	2024	2023
	£	£
Bank Loans & overdrafts	7,241	10,076
	7,241	10,076

Share capital
	2024	2023
	£	£
Allotted, called up and fully paid:
20 (2023: 20) Ordinary shares of £1.00 each	20	20

	20	20

8.	Related party disclosures
	During the period of accounts a transaction occurred between this company and a related party, Mr G Laing. The relationship between the parties is Director. At the balance sheet date the company owed the related party £30 (2023 - £408). During the period of accounts a transaction occurred between this company and a related party, Mrs S Watt. The relationship between the parties is director. At the balance sheet date the company owed the related party £1,309 (2023 - £6,884).
	Controlling party Mr G Laing and Mrs S Watt are ultimate controlling Party.

Related party disclosures

During the period of accounts a transaction occurred between this company and a related party, Mr G Laing. The relationship between the parties is Director. At the balance sheet date the company owed the related party £30 (2023 - £408).

During the period of accounts a transaction occurred between this company and a related party, Mrs S Watt. The relationship between the parties is director. At the balance sheet date the company owed the related party £1,309 (2023 - £6,884).

Controlling party
Mr G Laing and Mrs S Watt are ultimate controlling Party.