Company Number: 12546112
GMA INDUSTRIES LIMITED
REPORT OF THE DIRECTORS AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2025
30 April 2025
PAGES FOR FILING WITH REGISTRAR
1
GMA INDUSTRIES LIMITED
Company Information
Director
Mr Reece Turner
Mr Gareth Dauley
Company Number:
12546112
Registered Office:
19 Redbourne Road
Walsall
WS3 3XT
Accountants:
Steve Smith FCA
(Chartered Accountants)
38 Timbertree Road
Cradley Heath
West Midlands B64 7LE
2
GMA INDUSTRIES LIMITED
Contents
Page
Balance sheet
Notes to the financial statements
4
5
3
GMA INDUSTRIES LIMITED
BALANCE SHEET as at 30 April 2025
2025
2024
Notes
£
£
FIXED ASSETS
Tangible assets
3
-
0
145
CREDITORS: Amounts falling due within one year
4
(1,924)
(1,665)
NET CURRENT LIABILITIES
(1,924)
(1,665)
NET LIABILITIES
(1,924)
(1,520)
CAPITAL AND RESERVES
Called-up equity share capital
5
100
100
Profit and loss account
(2,024)
(1,620)
SHAREHOLDERS FUNDS
(1,924)
(1,520)
For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities

- *

The members have not required the company to obtain an audit of its accounts for the period in accordance with section 476.

- *

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 special provisions of the small companies' regime of the Companies Act 2006

- *

As permitted by s444(5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's Profit and Loss Account
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 January 2026.
Mr Reece Turner
Director
4
GMA INDUSTRIES LIMITED
Notes to the financial statements
For the year ended 30 April 2025
1.
General Information
The company is a private company limited by shares and is incorporated and domiciled in England. The address of its registered office is 19 Redbourne Road, Walsall WS3 3XT.
The financial statements of GMA Industries Limited have been prepared in compliance with United Kingdom Accounting Standards, including Section 1A Small Entities of Financial Reporting Standard 102. “The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland” (“FRS 102”) and the Companies Act 2006.
2.
Accounting Policies
Basis of preparation of financial statements
The financial statements have been prepared on the going concern basis, under the historical cost convention. The preparation of financial statements in conformity with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company's accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed below.
Turnover
Turnover consists of revenue received for the supply of services to third parties. Revenue is recognised as the work is completed and invoiced.
Cash Flow
The financial statements do not include a cash flow statement because the company, as a small reporting entity is exempt from the requirement to prepare such a statement.
Depreciation
Tangible fixed assets are valued at historic purchase cost less accumulated depreciation. Depreciation is provided to write off the cost less estimated residual value of tangible fixed assets by equal instalments over their estimated useful economic lives as follows:
Tools & Equipment
3 years
Deferred taxation
Deferred taxation is provided in full on timing differences which result in an obligation at the balance sheet date to pay more tax, or a right to pay less tax at a future date, at rates expected to apply when they crystallise based on current tax rates and legislation. Timing differences arise from the inclusion of items of income and expenditure in the taxation computation in periods different from those in which they are included in the accounts.
Deferred tax assets are recognised to the extent that it is regarded as more likely than not that they will be recovered. On the grounds of immateriality deferred tax assets and liabilities are not discounted.
5
GMA INDUSTRIES LIMITED
Notes to the financial statements
For the year ended 30 April 2025 (continued)
3.
Tangible fixed assets
Tools &
Equipment
Total
£
£
At 1 May 2024
Cost
437
437
Depreciation
(292)
(292)
Net book amount
145
145
Year ended 30 April 2025
Opening net book amount
145
145
Additions
-
-
Depreciation
(145)
(145)
Closing net book amount
-
-
At 30 April 2025
Cost
437
437
Accumulated depreciation
(437)
(437)
Net book amount
-
-
0
6
GMA INDUSTRIES LIMITED
Notes to the financial statements
For the year ended 30 April 2025 (continued)
4.
Creditors: amounts falling due within one year.
2025
2024
£
£
Directors current account
1,924
1,665
1,924
1,665
5.
Share Capital
2025 & 2024
£
Authorised, called up and fully paid.
100 Ordinary Equity Share of £1
100
7 .
Related Party Transactions
The Company is under the control of Mr Reece Turner who owns 75% of the share capital of the company.
7
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