Company No: 06456312 (England and Wales)

Contents

• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of GMF International Limited for the financial year ended 31 December 2024 which comprise the Balance Sheet and the related notes 1 to 7 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

It is your duty to ensure that GMF International Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of GMF International Limited. You consider that GMF International Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of GMF International Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report is made solely to the Director of GMF International Limited, as a body, in accordance with the terms of our engagement letter dated 18 December 2024. Our work has been undertaken solely to prepare for your approval the financial statements of GMF International Limited and state those matters that we have agreed to state to the director of GMF International Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GMF International Limited and its Director as a body for our work or for this report.

Kreston Reeves LLP
Chartered Accountants

2nd Floor
168 Shoreditch High Street
London
E1 6RA

29 September 2025

	Note	2024		2023
		£		£
Current assets
Debtors	3	240,972		59,982
Cash at bank and in hand	4	53,668		54,147
		294,640		114,129
Creditors: amounts falling due within one year	5	( 227,588)		( 34,001)
Net current assets		67,052		80,128
Total assets less current liabilities		67,052		80,128
Net assets		67,052		80,128
Capital and reserves
Called-up share capital		10,000		10,000
Profit and loss account		57,052		70,128
Total shareholder's funds		67,052		80,128

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of GMF International Limited (registered number: 06456312) were approved and authorised for issue by the Director on 29 September 2025. They were signed on its behalf by:

G Fossat Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

GMF International Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2nd Floor, 168 Shoreditch High Street, London, E1 6RA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Debtors

	2024		2023
	£		£
Trade debtors	240,972		59,982

4. Cash and cash equivalents

	2024		2023
	£		£
Cash at bank and in hand	53,668		54,147

5. Creditors: amounts falling due within one year

	2024		2023
	£		£
Trade creditors	199,295		2,347
Amounts owed to director	24,044		27,241
Accruals	4,249		4,413
	227,588		34,001

6. Related party transactions

During the year, the company was charged £46,953 (2023: £Nil) by Go On GmbH,a company under the control of G Fossat.

During the year, the company was charged £175,479 (2023: £Nil) by One Go-on SARL.

At the balance sheet date included in Creditors: amounts falling due within one year is a loan to the company from the director, G Fossat of £24,044 (2023: £27,241). G Fossat was reimbursed expenses during the year of £3,197 (2023: £1,927).

7. Ultimate controlling party

The company is controlled by One Go-On SARL , who owns 100% of the issued share capital.