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COMPANY REGISTRATION NUMBER: 09124877

GBA INTERNET DEVELOPMENT LIMITED

Filleted Unaudited Abridged Financial Statements

For the year ended

31 July 2025

GBA INTERNET DEVELOPMENT LIMITED

Abridged Financial Statements

Year ended 31 July 2025

Contents | Page

Officers and professional advisers | 1

Chartered certified accountants report to the director on the preparation of the unaudited statutory abridged financial statements | 2

Abridged statement of financial position | 3

Notes to the abridged financial statements | 5

GBA INTERNET DEVELOPMENT LIMITED

Officers and Professional Advisers

Director | Mr G. Bourazanas

Registered office | 111a George Street
| London
| UK
| E18 1AN

Accountants | OMG CONSULTING LTD
| Chartered Certified Accountants
| 111a, George Lane
| London
| E18 1AN

GBA INTERNET DEVELOPMENT LIMITED

Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Abridged Financial Statements of GBA INTERNET DEVELOPMENT LIMITED

Year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abridged financial statements of GBA INTERNET DEVELOPMENT LIMITED for the year ended 31 July 2025, which comprise the abridged statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the director of GBA INTERNET DEVELOPMENT LIMITED in accordance with the terms of our engagement letter dated 11 February 2016. Our work has been undertaken solely to prepare for your approval the abridged financial statements of GBA INTERNET DEVELOPMENT LIMITED and state those matters that we have agreed to state to you in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GBA INTERNET DEVELOPMENT LIMITED and its director for our work or for this report.
It is your duty to ensure that GBA INTERNET DEVELOPMENT LIMITED has kept adequate accounting records and to prepare statutory abridged financial statements that give a true and fair view of the assets, liabilities, financial position and loss of GBA INTERNET DEVELOPMENT LIMITED. You consider that GBA INTERNET DEVELOPMENT LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the abridged financial statements of GBA INTERNET DEVELOPMENT LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory abridged financial statements.
OMG CONSULTING LTD Chartered Certified Accountants
111a, George Lane London E18 1AN
24 February 2026

GBA INTERNET DEVELOPMENT LIMITED

Abridged Statement of Financial Position

31 July 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 4 |  | 596 | 745

Current assets

Cash at bank and in hand | 190 |  | 7

Creditors: amounts falling due within one year | 21,227 |  | 20,397
| -------- |  | --------
Net current liabilities |  | 21,037 | 20,390
|  | -------- | --------
Total assets less current liabilities |  | ( 20,441) | ( 19,645)
|  | -------- | --------
Net liabilities |  | ( 20,441) | ( 19,645)
|  | -------- | --------

Capital and reserves

Called up share capital |  | 1,000 | 1,000
Profit and loss account |  | ( 21,441) | ( 20,645)
|  | -------- | --------
Shareholders deficit |  | ( 20,441) | ( 19,645)
|  | -------- | --------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

GBA INTERNET DEVELOPMENT LIMITED

Abridged Statement of Financial Position (continued)

31 July 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 24 February 2026 , and are signed on behalf of the board by:

Mr G. Bourazanas |
Director |

Company registration number: 09124877

GBA INTERNET DEVELOPMENT LIMITED

Notes to the Abridged Financial Statements

Year ended 31 July 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 111a George Street, London, E18 1AN, UK.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Equipment | - | 20% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4. Tangible assets

| £
Cost |
At 1 August 2024 and 31 July 2025 | 4,289
| -------
Depreciation |
At 1 August 2024 | 3,544
Charge for the year | 149
| -------
At 31 July 2025 | 3,693
| -------
Carrying amount |
At 31 July 2025 | 596
| -------
At 31 July 2024 | 745
| -------

5. Related party transactions
As at year-end the director was owed £19,733 (2023: £18,917). These amounts were interest free, unsecured and repayable on demand.
6. Controlling party
The company is under the control of Mr G Bourazanas, the managing director and majority shareholder.