Acorah Software Products - Accounts Production 16.6.920 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07150853 Miss G McIntyre Mr T McIntyre Mr P Murdoch iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07150853 2024-03-31 07150853 2025-03-31 07150853 2024-04-01 2025-03-31 07150853 frs-core:Non-currentFinancialInstruments 2025-03-31 07150853 frs-core:MotorVehicles 2024-04-01 2025-03-31 07150853 frs-core:PlantMachinery 2024-04-01 2025-03-31 07150853 frs-core:ShareCapital 2025-03-31 07150853 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07150853 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07150853 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 07150853 frs-bus:SmallEntities 2024-04-01 2025-03-31 07150853 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07150853 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07150853 frs-bus:Director1 2024-04-01 2025-03-31 07150853 frs-bus:Director2 2024-04-01 2025-03-31 07150853 frs-bus:Director3 2024-04-01 2025-03-31 07150853 frs-countries:EnglandWales 2024-04-01 2025-03-31 07150853 2023-03-31 07150853 2024-03-31 07150853 2023-04-01 2024-03-31 07150853 frs-core:Non-currentFinancialInstruments 2024-03-31 07150853 frs-core:ShareCapital 2024-03-31 07150853 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07150853
GB Fleet Maintenance Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Joshua Leigh & Co Ltd
Chartered Accountants
159 High Street
Barnet
EN5 5SU
GB Fleet Maintenance Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
GB Fleet Maintenance Limited
Abridged Balance Sheet
As At 31 March 2025
Abridged Balance Sheet
Registered number: 07150853

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 778 |  | 1,037
|  |  | 778 |  | 1,037
CURRENT ASSETS
Stocks |  | 11,700 |  | 11,973 |
Debtors |  | 44,524 |  | 36,401 |
Cash at bank and in hand |  | 159,672 |  | 164,158 |
|  | 215,896 |  | 212,532 |
Creditors: Amounts Falling Due Within One Year |  | (81,038 ) |  | (68,254 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 134,858 |  | 144,278
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 135,636 |  | 145,315
Creditors: Amounts Falling Due After More Than One Year |  |  | (5,000 ) |  | (15,000 )
NET ASSETS |  |  | 130,636 |  | 130,315
CAPITAL AND RESERVES
Called up share capital |  |  | 3 |  | 3
Profit and Loss Account |  |  | 130,633 |  | 130,312
SHAREHOLDERS' FUNDS |  |  | 130,636 |  | 130,315

Page 1
Page 2
GB Fleet Maintenance Limited
Abridged Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Miss G McIntyre Director
11 November 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
GB Fleet Maintenance Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 March 2025
Notes to the Abridged Financial Statements
1. General Information
GB Fleet Maintenance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07150853 . The registered office is John Terence House, Geddings Road, Hoddesdon, Herts, EN11 0NT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Reducing balance
Motor Vehicles | 25% Reducing balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 3
Page 4
GB Fleet Maintenance Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 April 2024 | 30,415
As at 31 March 2025 | 30,415
Depreciation
As at 1 April 2024 | 29,378
Provided during the period | 259
As at 31 March 2025 | 29,637
Net Book Value
As at 31 March 2025 | 778
As at 1 April 2024 | 1,037

Page 4