GMC DEVELOPMENT (BRECON) LTD

Company Registration Number:
15693746 (England and Wales)

Unaudited abridged accounts for the year ended 30 April 2025

Period of accounts

Start date: 30 April 2024

End date: 30 April 2025

GMC DEVELOPMENT (BRECON) LTD

Contents of the Financial Statements

for the Period Ended 30 April 2025

Company Information - 3
Balance sheet - 4
Additional notes - 6
Balance sheet notes - 9

GMC DEVELOPMENT (BRECON) LTD

Company Information

for the Period Ended 30 April 2025




Director: G J BOWEN
M R MATTHEWS
C R WARD
Registered office: 32
Ffynnon Dewi
Brecon
GB-WLS
LD3 8DT
Company Registration Number: 15693746 (England and Wales)

GMC DEVELOPMENT (BRECON) LTD

Balance sheet

As at 30 April 2025


Notes

2025
£
Fixed assets
Tangible assets: 4 1,638
Total fixed assets: 1,638
Current assets
Debtors: 8,850
Cash at bank and in hand: 1,324
Total current assets: 10,174
Creditors: amounts falling due within one year: ( 3,704 )
Net current assets (liabilities): 6,470
Total assets less current liabilities: 8,108
Total net assets (liabilities): 8,108

The notes form part of these financial statements

GMC DEVELOPMENT (BRECON) LTD

Balance sheet continued

As at 30 April 2025


Notes

2025
£
Capital and reserves
Called up share capital: 1
Profit and loss account: 8,107
Shareholders funds: 8,108

For the year ending 30 April 2025 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 1 August 2025
And Signed On Behalf Of The Board By:

Name: G J BOWEN
Status: Director

Name: M R MATTHEWS
Status: Director

Name: C R WARD
Status: Director

The notes form part of these financial statements

GMC DEVELOPMENT (BRECON) LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    The turnover shown in the profit and loss account represents revenue earned during the period, exclusive of VAT.

    Tangible fixed assets depreciation policy

    Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life:
    Motor vehicles - 20% on cost
    Plant & equipment - 20% on cost

    Intangible fixed assets amortisation policy

    Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives, not to exceed twenty years. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

    Valuation information and policy

    Stocks and work in progress are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

GMC DEVELOPMENT (BRECON) LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

  • 2. Employees


    2025
    Average number of employees during the period 0

GMC DEVELOPMENT (BRECON) LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

  • 3. Off balance sheet disclosure

    No

GMC DEVELOPMENT (BRECON) LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

4. Tangible Assets

Total
Cost £
Additions 2,048
Disposals -
Revaluations -
Transfers -
At 30 April 2025 2,048
Depreciation
Charge for year 410
On disposals -
Other adjustments -
At 30 April 2025 410
Net book value
At 30 April 2025 1,638