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Registered Number: 06428923
England and Wales
GM AMENITY LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

GM Amenity Limited Contents Page For the year ended 31 December 2025
Statement of financial position | 1
Notes to the financial statements | 2

GM Amenity Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Stocks | 3 | 0 |  | 492
Debtors | 4 | 82,788 |  | 51,214
Cash at bank and in hand |  | 124,609 |  | 56,653
|  | 207,397 |  | 108,359
Creditors: amount falling due within one year | 5 | (179,150) |  | (82,692)
Net current assets |  | 28,247 |  | 25,667
Total assets less current liabilities |  | 28,247 |  | 25,667
Creditors: amount falling due after more than one year | 6 | 0 |  | (5,286)
Net assets |  | 28,247 |  | 20,381
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 28,147 |  | 20,281
Shareholders' funds |  | 28,247 |  | 20,381
For the year ended 31 December 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 year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 18 February 2026 and were signed on its behalf by:
------------------------------- G Mason Director
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GM Amenity Limited Notes to the Financial Statements For the year ended 31 December 2025
General Information GM Amenity Limited is a private company, limited by shares, registered in England and Wales, registration number 06428923, registration address Merlin House Brunel Road, Theale, Reading, Berkshire, RG7 4AB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Income is recognised when goods are delivered and ownership passes. Operating lease agreements Rentals paid under operating leases are charged to profit or loss on a straight line casis over the period of the lease. Pension costs and other post-retirement benefits The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. Taxation Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income, 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 statement of financial position date. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 and 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. Stocks and work in progress Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any forseeable losses where appropriate. No element of profit is included in the valuation of work in progress. Debtors Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method. Creditors Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs, and are subsequently measured at amortised costs using the effective interest method.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 0 |  | 492
| 0 |  | 492
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 82,788 |  | 51,183
VAT | 0 |  | 31
| 82,788 |  | 51,214
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 140,759 |  | 66,423
Bank Loans & Overdrafts | 5,286 |  | 10,375
Amounts Owed to Group Undertakings | 15,388 |  | 0
Corporation Tax | 7,415 |  | 5,817
PAYE & Social Security | 68 |  | 77
VAT | 10,234 |  | 0
| 179,150 |  | 82,692
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 0 |  | 5,286
| 0 |  | 5,286
7. | Leasing agreements Minimum lease payments under non-cancellable operating leases fall due as follows:
. |  | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Within one year |  | 11,948 |  | 11,948
Within 2-5 years |  | 1,991 |  | 13,939
|  | 13,939 |  | 25,887
8. | Ultimate controlling party The company is under the control of G Mason.
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