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Registered number: 08482784

G.B.C. Performance Materials Ltd

ACCOUNTS
FOR THE YEAR ENDED 31 MAY 2025

Prepared By:
Stroud Accountancy and Taxation Services Ltd
Chartered Certified Accountants
Edgehill
The Broadway
Oakridge Lynch, Stroud
Gloucestershire
GL6 7NY

G.B.C. Performance Materials Ltd

ACCOUNTS
FOR THE YEAR ENDED 31 MAY 2025
DIRECTORS
C A Iley
A G Iley
REGISTERED OFFICE
c/o Stroud Accountancy and Taxation Services ltd
Edgehill
Oakridge Lynch
Stroud
GL6 7NY
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 08482784
ACCOUNTANTS
Stroud Accountancy and Taxation Services Ltd
Chartered Certified Accountants
Edgehill
The Broadway
Oakridge Lynch, Stroud
Gloucestershire
GL6 7NY

G.B.C. Performance Materials Ltd

ACCOUNTS
FOR THEYEARENDED31 MAY 2025
CONTENTS
Page
Directors' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
Accountants' Report-

G.B.C. Performance Materials Ltd

BALANCE SHEET AT 31 May 2025
20252024
Notes££
FIXED ASSETS
Tangible assets3233-
CURRENT ASSETS
Debtors48,5015,381
Cash at bank and in hand52,99623,619
61,49729,000
CREDITORS: Amounts falling due within one year58,5403,275
NET CURRENT ASSETS52,95725,725
TOTAL ASSETS LESS CURRENT LIABILITIES53,19025,725
CAPITAL AND RESERVES
Called up share capital6100100
Profit and loss account53,09025,625
SHAREHOLDERS' FUNDS53,19025,725
For the year ending 31 May 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 19 June 2025 and signed on their behalf by
.............................
A G Iley
Director

G.B.C. Performance Materials Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MAY 2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipmentreducing balance 25%
1c. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.
2. EMPLOYEES
20252024
No.No.
Average number of employees22
3. TANGIBLE FIXED ASSETS
Plant and
Machinery Etc.Total
££
Cost
Additions350350
At 31 May 2025350350
Depreciation
For the year117117
At 31 May 2025117117
Net Book Amounts
At 31 May 2025233233

G.B.C. Performance Materials Ltd

4. DEBTORS 20252024
££
Amounts falling due within one year:
Trade debtors8,1705,378
VAT3313
8,5015,381
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
Trade creditors123-
Taxation and social security7,2672,875
Other creditors1,150400
8,5403,275
6. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100
100100
7. CONTROLLING PARTY
The company is controlled by the directors A G Illey and C A Illey by virtue of their holdings of the ordinary voting share capital.