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REGISTERED NUMBER: 06938234 (England and Wales)













Unaudited Financial Statements

for the Period 1 April 2023 to 29 March 2024

for

GBA Building Services Limited

GBA Building Services Limited (Registered number: 06938234)






Contents of the Financial Statements
for the Period 1 April 2023 to 29 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


GBA Building Services Limited

Company Information
for the Period 1 April 2023 to 29 March 2024







DIRECTORS: L D Barnfather
W Giddings
P D Abbey





SECRETARY: P D Abbey





REGISTERED OFFICE: 8 Coombe Way
Hartburn
Stockton On Tees
TS18 5PX





REGISTERED NUMBER: 06938234 (England and Wales)





ACCOUNTANTS: Clive Owen LLP
Chartered Accountants
140 Coniscliffe Road
DARLINGTON
Co Durham
DL3 7RT

GBA Building Services Limited (Registered number: 06938234)

Balance Sheet
29 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,270 5,695

CURRENT ASSETS
Debtors 5 372,366 196,927
Cash at bank and in hand 12,368 9,946
384,734 206,873
CREDITORS
Amounts falling due within one year 6 417,794 100,537
NET CURRENT (LIABILITIES)/ASSETS (33,060 ) 106,336
TOTAL ASSETS LESS CURRENT
LIABILITIES

(28,790

)

112,031

PROVISIONS FOR LIABILITIES 7 - 1,424
NET (LIABILITIES)/ASSETS (28,790 ) 110,607

CAPITAL AND RESERVES
Called up share capital 8 99 3
Retained earnings (28,889 ) 110,604
SHAREHOLDERS' FUNDS (28,790 ) 110,607

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

GBA Building Services Limited (Registered number: 06938234)

Balance Sheet - continued
29 March 2024


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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2025 and were signed on its behalf by:





W Giddings - Director


GBA Building Services Limited (Registered number: 06938234)

Notes to the Financial Statements
for the Period 1 April 2023 to 29 March 2024

1. STATUTORY INFORMATION

GBA Building Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

There were no material departures from that standard.

The principle accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Going concern
The financial statements are prepared on the going concern basis because of a future return to profitability. If the company is unable to continue to trade, adjustments would be required to reduce the value of the assets to their recoverable amounts, to provide for any further liabilities that might arise.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income recognition
Income is recognised when a contract for services is determined as unconditional.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

GBA Building Services Limited (Registered number: 06938234)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 29 March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 April 2023
and 29 March 2024 17,619
DEPRECIATION
At 1 April 2023 11,924
Charge for period 1,425
At 29 March 2024 13,349
NET BOOK VALUE
At 29 March 2024 4,270
At 31 March 2023 5,695

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 117,660 115,520
Other debtors 216,298 81,407
Directors' loan accounts 38,408 -
372,366 196,927

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 90,287 3,744
Taxation and social security 11,748 50,143
Other creditors 315,759 46,650
417,794 100,537

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax - 1,424

Deferred
tax
£   
Balance at 1 April 2023 1,424
Provided during period (1,424 )
Balance at 29 March 2024 -

GBA Building Services Limited (Registered number: 06938234)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 29 March 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
96 Ordinary £1 96 3
3 Ordinary A £1 3 -
99 3

The following shares were allotted and fully paid for cash at par during the period:

93 Ordinary shares of £1 each
3 Ordinary A shares of £1 each

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 29 March 2024 and the year ended 31 March 2023:

2024 2023
£    £   
L D Barnfather
Balance outstanding at start of period - -
Amounts advanced 9,085 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 9,085 -

W Giddings
Balance outstanding at start of period - -
Amounts advanced 4,820 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 4,820 -

P D Abbey
Balance outstanding at start of period - -
Amounts advanced 24,503 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 24,503 -

No interest has been charged on the directors loan amounts.