GM CONSULTANCY SERVICES LTD


Directors	GRIFFITHS, Anne Immaculata
	GRIFFITHS, Peter James


Registered Address	Unit 10, Homelands Commercial Centre Vale Road
	Bishops Cleeve
	Cheltenham
	GL52 8PX


Registered Number	11777109 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,033		658
			1,033		658
Current assets
Debtors	4	60		655
Cash at bank and on hand		15,287		1,482
		15,347		2,137
Creditors amounts falling due within one year	5	(8,361)		(2,675)
Net current assets (liabilities)			6,986		(538)
Total assets less current liabilities			8,019		120
Net assets			8,019		120
Capital and reserves
Called up share capital			100		100
Profit and loss account			7,919		20
Shareholders' funds			8,019		120

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 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 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 Board of Directors on 7 January 2026, and are signed on its behalf by:

GRIFFITHS, Peter James
Director
Registered Company No. 11777109

GM CONSULTANCY 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.

	Revenue from rendering of services
	Revenue 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.

	Interest income
	Interest income is recognised using the effective interest rate method.

	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:


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 February 24	1,195	1,195
Additions	658	658
At 31 January 25	1,853	1,853
Depreciation and impairment
At 01 February 24	537	537
Charge for year	283	283
At 31 January 25	820	820
Net book value
At 31 January 25	1,033	1,033
At 31 January 24	658	658

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	-	595
Prepayments and accrued income	60	60
Total	60	655


	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.

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.

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	1,920	2,561
Other creditors	6,370	-
Accrued liabilities and deferred income	71	114
Total	8,361	2,675


	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.