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Company Registration No. 14505999 (England and Wales)
GMS Leads Limited Unaudited accounts for the year ended 30 November 2025
GMS Leads Limited Unaudited accounts Contents
Page
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GMS Leads Limited Company Information for the year ended 30 November 2025
Director
Mr David Christopher Ogden
Company Number
14505999 (England and Wales)
Registered Office
71-75 Shelton Street, Covent Garden, London, WC2H 9JQ United Kingdom,
Accountants
Peacock Accountants Ltd Two Oaks 67 London Road Stretton on Dunsmore Rugby England CV23 9JB
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GMS Leads Limited Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
23,400 
35,100 
Tangible assets
1,823 
176,346 
25,223 
211,446 
Current assets
Debtors
480,059 
337,618 
Cash at bank and in hand
13,961 
21,848 
494,020 
359,466 
Creditors: amounts falling due within one year
(214,605)
(127,264)
Net current assets
279,415 
232,202 
Total assets less current liabilities
304,638 
443,648 
Creditors: amounts falling due after more than one year
(157,000)
(157,000)
Provisions for liabilities
Deferred tax
- 
(7,479)
Net assets
147,638 
279,169 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
147,538 
279,069 
Shareholders' funds
147,638 
279,169 
For the year ending 30 November 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 December 2025 and were signed on its behalf by
Mr David Christopher Ogden Director Company Registration No. 14505999
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GMS Leads Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
GMS Leads Limited is a private company, limited by shares, registered in England and Wales, registration number 14505999. The registered office is 71-75 Shelton Street,, Covent Garden,, London,, WC2H 9JQ, United Kingdom,.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
174834.17
Fixtures & fittings
727.83
Computer equipment
3526.63
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2024
58,500 
At 30 November 2025
58,500 
Amortisation
At 1 December 2024
23,400 
Charge for the year
11,700 
At 30 November 2025
35,100 
Net book value
At 30 November 2025
23,400 
At 30 November 2024
35,100 
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GMS Leads Limited Notes to the Accounts for the year ended 30 November 2025
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2024
174,834 
728 
3,527 
179,089 
Additions
- 
- 
83 
83 
Disposals
(174,834)
- 
- 
(174,834)
At 30 November 2025
- 
728 
3,610 
4,338 
Depreciation
At 1 December 2024
1,552 
168 
1,023 
2,743 
Charge for the year
3,679 
140 
1,184 
5,003 
On disposals
(5,231)
- 
- 
(5,231)
At 30 November 2025
- 
308 
2,207 
2,515 
Net book value
At 30 November 2025
- 
420 
1,403 
1,823 
At 30 November 2024
173,282 
560 
2,504 
176,346 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
174,620 
10,800 
Amounts due from group undertakings etc.
1,780 
- 
176,400 
10,800 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
303,659 
326,818 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
14,673 
176 
VAT
5,651 
13,245 
Trade creditors
138,790 
- 
Amounts owed to group undertakings and other participating interests
21,995 
- 
Taxes and social security
(3,906)
38,153 
Other creditors
- 
268 
Loans from directors
37,402 
75,422 
214,605 
127,264 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
157,000 
157,000 
9
Average number of employees
During the year the average number of employees was 7 (2024: 7).
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