Company Registration No. 13581016 (England and Wales)
GB Maintenance Solutions Ltd
Unaudited accounts
for the year ended 31 August 2025
GB Maintenance Solutions Ltd
Unaudited accounts
Contents
GB Maintenance Solutions Ltd
Company Information
for the year ended 31 August 2025
Directors
Rebecca J Rousseau
Luke A Rousseau
Company Number
13581016 (England and Wales)
Registered Office
158 COLWOOD HOUSE
GARTH ROAD
MORDEN
SM4 4LZ
ENGLAND
Accountants
Hybrid Premium LTD
2-4 Stoneleigh Park Road
Stoneleigh
Epsom
Surrey
KT19 0QT
GB Maintenance Solutions Ltd
Statement of financial position
as at 31 August 2025
Tangible assets
553,953
434,804
Cash at bank and in hand
1,858,502
1,912,541
Creditors: amounts falling due within one year
(805,006)
(954,648)
Net current assets
2,161,306
1,859,879
Total assets less current liabilities
2,715,259
2,294,683
Creditors: amounts falling due after more than one year
(3,344)
(10,284)
Provisions for liabilities
Deferred tax
(138,488)
(79,243)
Net assets
2,573,427
2,205,156
Called up share capital
100
100
Profit and loss account
2,573,327
2,205,056
Shareholders' funds
2,573,427
2,205,156
For the year ending 31 August 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 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 of Directors and authorised for issue on 24 November 2025 and were signed on its behalf by
Rebecca J Rousseau
Director
Company Registration No. 13581016
GB Maintenance Solutions Ltd
Notes to the Accounts
for the year ended 31 August 2025
GB Maintenance Solutions Ltd is a private company, limited by shares, registered in England and Wales, registration number 13581016. The registered office is 158 COLWOOD HOUSE, GARTH ROAD, MORDEN, SM4 4LZ, ENGLAND.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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:
Plant & machinery
25% Reducing Balance
Fixtures & fittings
3 years straight line
Computer equipment
2 years straight line, 3 years straight line - 25% reducing balance (old items)
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
GB Maintenance Solutions Ltd
Notes to the Accounts
for the year ended 31 August 2025
Operating lease commitments – land and buildings
The company occupies premises under a non-cancellable operating lease commencing on 5 July 2024 and expiring on 4 July 2029. The annual rent payable under the lease is £33,000. A tenant-only break option exists on 5 January 2027; no notice to exercise this option had been served at the reporting date.
At 31 August 2025, the future minimum lease payments under this lease were as follows:
• Within one year: £33,000
• Between one and five years: £93,500
• After five years: £Nil
Lease payments are recognised as an expense on a straight-line basis over the lease term.
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
640,363
6,374
8,836
655,573
Additions
260,293
1,365
2,819
264,477
Disposals
(8,951)
-
-
(8,951)
At 31 August 2025
891,705
7,739
11,655
911,099
At 1 September 2024
215,628
1,657
3,484
220,769
Charge for the year
135,872
2,405
3,736
142,013
On disposals
(5,636)
-
-
(5,636)
At 31 August 2025
345,864
4,062
7,220
357,146
At 31 August 2025
545,841
3,677
4,435
553,953
At 31 August 2024
424,735
4,717
5,352
434,804
Amounts falling due within one year
Trade debtors
860,807
674,265
Accrued income and prepayments
21,201
2,174
Amounts falling due after more than one year
Other debtors
220,000
220,000
GB Maintenance Solutions Ltd
Notes to the Accounts
for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
103,971
64,459
Obligations under finance leases and hire purchase contracts
6,360
14,180
Trade creditors
101,408
91,356
Taxes and social security
121,586
298,133
Other creditors
8,835
15,206
Loans from directors
64,288
110,419
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
3,344
10,284
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Operating lease commitments
2025
2024
At 31 August 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
33,000
33,000
Later than one year and not later than five years
93,500
126,500
GB Maintenance Solutions Ltd
Notes to the Accounts
for the year ended 31 August 2025
10
Transactions with related parties
At the year end, Evolve Refurbishments Ltd owed GB Maintenance Solutions Ltd £220,000. This balance comprises the following unsecured loans:
Loan 1: £150,000, interest-only at 2% over 25 years.
Loan 2: £50,000, interest-only at 2% over 25 years.
Loan 3: £20,000, interest-only at 2.25% over 25 years.
Evolve Refurbishments Ltd is 100% controlled by Mr and Mrs Rousseau.
Subsequent to the year end, a deed of variation was executed in respect of these loans. Under this deed, the three loans were consolidated into a single draw-down facility totalling £220,000. With effect from 1st November 2025, the consolidated balance attracts interest at 2.25% per annum.
During the year, the company also had director loan accounts, representing amounts owed by the company to the directors. These balances are unsecured, interest-free, and repayable on demand.
At 31 December 2025, the company owed:
Director 1: £1,440.13 (2024: £57,369.19)
Director 2: £62,848.21 (2024: £53,059.45)
No interest was charged on the directors’ loan balances during the year, and no guarantees were given or received.
11
Average number of employees
During the year the average number of employees was 40 (2024: 30).