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REGISTERED NUMBER: 06639064 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

GMS CARETAKING SERVICES LIMITED

GMS CARETAKING SERVICES LIMITED (REGISTERED NUMBER: 06639064)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

GMS CARETAKING SERVICES LIMITED (REGISTERED NUMBER: 06639064)

BALANCE SHEET

31 AUGUST 2025

| 31.8.25 |  | 31.8.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 5 | 60,222 |  | 59,959 |  |

Cash at bank | 5,083 |  | 16,109 |  |

65,305 |  | 76,068 |  |

CREDITORS

Amounts falling due within one year | 6 | 10,703 |  | 10,095 |  |

NET CURRENT ASSETS | 54,602 |  | 65,973 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 54,602 |  | 65,973 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 1,728 |  | 10,220 |  |

NET ASSETS | 52,874 |  | 55,753 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 52,774 |  | 55,653 |  |

52,874 |  | 55,753 |  |

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 January 2026 and were signed by:

N J Male - Director

GMS CARETAKING SERVICES LIMITED (REGISTERED NUMBER: 06639064)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| GMS Caretaking Services Limited is a private company, limited by shares, registered in England and Wales, registered number 06639064. Its registered office is Admiral House, Waterfront East, Brierley Hill, West Midlands, England, DY5 1XG.

| The financial statements are presented in Sterling, which is the functional currency of the company.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| The following criteria must also be met before turnover is recognised:

| Rendering of services

| Turnover from a contract to provide services is recognised when all of the following conditions are met:

| - the company has transferred the significant risks and rewards of ownership to the buyer;

| - the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the services provider;

| - the amount of turnover can be measured reliably;

| - it is probable that the company will receive consideration due under the transaction;

| - the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 20% on cost

| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

| Assets held under finance leases are depreciated in the same way as owned assets.

| At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

GMS CARETAKING SERVICES LIMITED (REGISTERED NUMBER: 06639064)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.

| All financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised cost.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Assets, obtained under hire purchase contracts and finance leases, are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

| Going concern

| At the time of approving the financial statements,the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

GMS CARETAKING SERVICES LIMITED (REGISTERED NUMBER: 06639064)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 10,511 |  |

| DEPRECIATION

| At 1 September 2024

| and 31 August 2025 | 10,511 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Amounts owed by group undertakings | 60,222 |  | 57,511 |  |

| Other debtors | - |  | 2,448 |  |

60,222 |  | 59,959 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans and overdrafts | 8,250 |  | 8,008 |  |

| Trade creditors | 90 |  | - |  |

| Taxation and social security | 262 |  | 212 |  |

| Other creditors | 2,101 |  | 1,875 |  |

10,703 |  | 10,095 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans | 1,728 |  | 10,220 |  |

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Victoria Brassington BA FCA (Senior Statutory Auditor)

| for and on behalf of Blackthorns

GMS CARETAKING SERVICES LIMITED (REGISTERED NUMBER: 06639064)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

9. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

10. | ULTIMATE CONTROLLING PARTY

| Until 28 October 2024 the company's immediate and ultimate parent undertaking was GMS Group of Companies Limited, a company registered in England and Wales. The largest and smallest group in which the consolidated results of the company were available was headed by GMS Group of Companies Limited.

| From 28 October 2024 the company's ultimate parent company is GMS Realisations Group Limited, a company registered in England and Wales. The largest and smallest group in which the consolidated results of the company are available is now headed by GMS Realisations Group Limited. Consolidated accounts are available from Companies House, Cardiff, CF14 3UZ.

| Until 28 October 2024 the group was jointly controlled by N Male and Mrs E Newman-Male. From 28 October 2024 the group is under the control of N Male.