GABAMAX LIMITED - Accounts

GABAMAX LIMITED
Contents Page
For the Period 24 March 2025 to 31 March 2026

Company information	1
Director's report	2
Accountants' report	3
Income statement	4
Statement of financial position	5
Notes to the financial statements	6
Statement of changes in equity	7

GABAMAX LIMITED
Company Information
For the Period 24 March 2025 to 31 March 2026

Director	Gabriel-Nicolae BARBU
Registered Number	16338801
Registered Office	FLAT D 389 GROVE GREEN ROAD LONDON E11 4AQ
Accountants	AM FINANCE ACCOUNTING LIMITED Flat 25 Fern Court Cottons Approach Romford RM7 7LP

1

GABAMAX LIMITED
Director's Report
For the Period 24 March 2025 to 31 March 2026

Director's report and financial statements

The director present his annual report and the financial statements for the year ended £1 March 2026.

Principal activities

Principal activity of the company during the financial Plumbing, heat and air-conditioning installation.

Director

The director who served the company throughout the year ended 31 March 2026 was as follows: GABRIEL-NICOLAE BARBU.

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Gabriel-Nicolae BARBU
Director

Date approved: 22 April 2026

2

GABAMAX LIMITED Accountants' Report For the Period 24 March 2025 to 31 March 2026
Accountants report You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. AM FINANCE ACCOUNTING LIMIED 22 April 2026 .................................................... AM FINANCE ACCOUNTING LIMITED Flat 25 Fern Court Cottons Approach Romford RM7 7LP 22 April 2026 3

GABAMAX LIMITED
Accountants' Report
For the Period 24 March 2025 to 31 March 2026

Accountants report
You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

AM FINANCE ACCOUNTING LIMIED
22 April 2026

....................................................

AM FINANCE ACCOUNTING LIMITED
Flat 25 Fern Court
Cottons Approach
Romford
RM7 7LP
22 April 2026

3

GABAMAX LIMITED
Income Statement
For the Period 24 March 2025 to 31 March 2026

	Notes	2026 £
Turnover		46,660
Cost of sales		(8,719)
Gross profit		37,941
Administrative expenses		(28,519)
Operating profit		9,422
Interest payable and similar charges		(123)
Profit/(Loss) on ordinary activities before taxation		9,299
Tax on profit on ordinary activities		0
Profit/(Loss) for the financial period		9,299

4

GABAMAX LIMITED
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £
Current assets
Debtors	5	9,332
Cash at bank and in hand		(87)
		9,245
Net current assets		9,245

Total assets less current liabilities		9,245
Provisions for liabilities	6	54
Net assets		9,299

Capital and reserves
Profit and loss account		9,299
Shareholders' funds		9,299

For the period ended 31 March 2026 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 accounts for the year ended 31 march 2026 in question in accordance with section 476.
The director acknowledges 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 director on 22 April 2026 and were signed by:

-------------------------------
Gabriel-Nicolae BARBU
Director

5

GABAMAX LIMITED
Statement of Changes in Equity
For the Period 24 March 2025 to 31 March 2026

	Revaluation reserve	Capital redemption reserve	Retained Earnings	Total
	£	£	£	£
At 24 March 2025				-
Profit for the period			9,299	9,299
Total comprehensive income for the period	-	-	9,299	9,299
Total investments by and distributions to owners	-	-	-	-
At 31 March 2026			9,299	9,299

6

GABAMAX LIMITED
Notes to the Financial Statements
For the Period 24 March 2025 to 31 March 2026

General Information

GABAMAX LIMITED is a private company limited by shares, registered in England and Wales, registration number 16338801, registration address Flat D 389 Grove Green Road, London E11 4AQ.
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 – 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.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Dividends

Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.

Directors' Emoluments

	2026 £
Administrative Expenses
Directors Salaries	10,342
Directors Pension Contributions	30
	10,372

3.

Staff Costs

	2026 £
Wages and salaries	22,550
Social security costs	(35)
Pension costs, defined contribution plan	30
	22,545

4.	Average number of employees Average number of employees during the period was 3.

5.

Debtors: amounts falling due within one year

	2026 £
CIS Control Account	9,332
	9,332

6.

Creditors: amount falling due within one year

	2026 £
	0

7.

Provisions for liabilities

	2026 £
Pension Provisions	(54)
	(54)

7

Registered Number: 16338801
England and Wales
GABAMAX LIMITED

Unaudited Financial Statements

Period of accounts Start date: 24 March 2025 End date: 31 March 2026