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2024-01-31 06474243 dpl:GroupUndertakings 2023-02-01 2024-01-31 06474243 dpl:ParticipatingInterests 2023-02-01 2024-01-31 06474243 dpl:GroupUndertakings core:ListedExchangeTraded 2023-02-01 2024-01-31 06474243 core:ListedExchangeTraded 2023-02-01 2024-01-31 06474243 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-02-01 2024-01-31 06474243 core:UnlistedNon-exchangeTraded 2023-02-01 2024-01-31 06474243 core:NetGoodwill 2025-01-31 06474243 core:IntangibleAssetsOtherThanGoodwill 2025-01-31 06474243 core:LandBuildings 2025-01-31 06474243 core:PlantMachinery 2025-01-31 06474243 core:Vehicles 2025-01-31 06474243 core:FurnitureFittings 2025-01-31 06474243 core:OfficeEquipment 2025-01-31 06474243 core:AfterOneYear 2025-01-31 06474243 core:WithinOneYear 2025-01-31 06474243 core:ListedExchangeTraded 2025-01-31 06474243 core:UnlistedNon-exchangeTraded 2025-01-31 06474243 core:ShareCapital 2025-01-31 06474243 core:SharePremium 2025-01-31 06474243 core:RevaluationReserve 2025-01-31 06474243 core:OtherReservesSubtotal 2025-01-31 06474243 core:RetainedEarningsAccumulatedLosses 2025-01-31 06474243 core:NetGoodwill 2024-01-31 06474243 core:IntangibleAssetsOtherThanGoodwill 2024-01-31 06474243 core:LandBuildings 2024-01-31 06474243 core:PlantMachinery 2024-01-31 06474243 core:Vehicles 2024-01-31 06474243 core:FurnitureFittings 2024-01-31 06474243 core:OfficeEquipment 2024-01-31 06474243 core:AfterOneYear 2024-01-31 06474243 core:WithinOneYear 2024-01-31 06474243 core:ListedExchangeTraded 2024-01-31 06474243 core:UnlistedNon-exchangeTraded 2024-01-31 06474243 core:ShareCapital 2024-01-31 06474243 core:SharePremium 2024-01-31 06474243 core:RevaluationReserve 2024-01-31 06474243 core:OtherReservesSubtotal 2024-01-31 06474243 core:RetainedEarningsAccumulatedLosses 2024-01-31 06474243 core:NetGoodwill 2023-01-31 06474243 core:IntangibleAssetsOtherThanGoodwill 2023-01-31 06474243 core:LandBuildings 2023-01-31 06474243 core:PlantMachinery 2023-01-31 06474243 core:Vehicles 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G B MARINE SERVICES LTD

Registered Number
06474243
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

G B MARINE SERVICES LTD
Company Information
for the year from 1 February 2024 to 31 January 2025

Director | BROTHERTON, Giles

Company Secretary | BROTHERTON, Vikki

Registered Address | 158 Athelstan Road
| Southampton
| SO19 4DJ

Registered Number | 06474243 (England and Wales)

G B MARINE SERVICES LTD
Balance Sheet as at
31 January 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 14,012 |  |  |  | 899
|  |  |  | 14,012 |  |  |  | 899
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 5,892 |  |  |  | 7,300 |  |
Cash at bank and on hand |  | 12,205 |  |  |  | 12,006 |  |
|  | 18,097 |  |  |  | 19,306 |  |
Creditors amounts falling due within one year | 6 | (12,439) |  |  |  | (11,863) |  |
Net current assets (liabilities) |  |  |  | 5,658 |  |  |  | 7,443
Total assets less current liabilities |  |  |  | 19,670 |  |  |  | 8,342
Creditors amounts falling due after one year | 7 |  |  | (14,381) |  |  |  | (8,065)
Net assets |  |  |  | 5,289 |  |  |  | 277
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 10 |  |  |  | 10
Profit and loss account |  |  |  | 5,279 |  |  |  | 267
Shareholders' funds |  |  |  | 5,289 |  |  |  | 277

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 20 February 2025, and are signed on its behalf by:
BROTHERTON, Giles Director Registered Company No. 06474243

G B MARINE SERVICES LTD
Notes to the Financial Statements
for the year ended 31 January 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Revenue from sale of goods
--- | ---
| Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Intangible assets
--- | ---
| Goodwill, being the amount paid in connection with the acquisition of the business, is being amortised evenly over its estimated useful life of 5 years.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Vehicles | 25

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 February 24 | 9,000 |  | 9,000
| At 31 January 25 | 9,000 |  | 9,000
| Amortisation and impairment
| At 01 February 24 | 9,000 |  | 9,000
| At 31 January 25 | 9,000 |  | 9,000
| Net book value
| At 31 January 25 | - |  | -
| At 31 January 24 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 February 24 | 2,289 |  | 8,295 |  | 10,584
| Additions | - |  | 14,995 |  | 14,995
| Disposals | - |  | (8,295) |  | (8,295)
| At 31 January 25 | 2,289 |  | 14,995 |  | 17,284
| Depreciation and impairment
| At 01 February 24 | 1,537 |  | 8,148 |  | 9,685
| Charge for year | 188 |  | 1,568 |  | 1,756
| On disposals | - |  | (8,169) |  | (8,169)
| At 31 January 25 | 1,725 |  | 1,547 |  | 3,272
| Net book value
| At 31 January 25 | 564 |  | 13,448 |  | 14,012
| At 31 January 24 | 752 |  | 147 |  | 899

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by associates and joint ventures / participating interests | 5,892 |  | 7,300
| Total | 5,892 |  | 7,300

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 203 |  | -
| Bank borrowings and overdrafts | 3,153 |  | 1,444
| Taxation and social security | 7,686 |  | 9,087
| Accrued liabilities and deferred income | 1,397 |  | 1,332
| Total | 12,439 |  | 11,863

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 14,381 |  | 8,065
| Total | 14,381 |  | 8,065

| Long term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| BROTHERTON, Giles | 7,300 |  | 51,492 |  | 52,900 |  | 5,892
|  | 7,300 |  | 51,492 |  | 52,900 |  | 5,892