G&A Facilities Services Ltd - Filleted accounts

Registered number

05528684

G&A Facilities Services Ltd

Filleted Accounts

31 August 2025

G&A Facilities Services Ltd
Registered number:		05528684
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		2,745			4,470

Current assets
Debtors	4	300			300
Cash at bank and in hand		121,482			147,227
		121,782			147,527

Creditors: amounts falling due within one year	5	(34,339)			(60,682)

Net current assets			87,443			86,845

Net assets			90,188			91,315

Capital and reserves
Called up share capital			1			1
Profit and loss account			90,187			91,314

Shareholder's funds			90,188			91,315

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr B Gayden
Director
Approved by the board on 28 April 2026

G&A Facilities Services Ltd
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures and fittings			25% reducing balance
	Equipment			33% straight line

	Debtors
	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.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		3


3	Tangible fixed assets
				Office Furniture etc		Equipment		Total
£					£		£
	Cost
	At 1 September 2024			36,537		24,180		60,717
	At 31 August 2025			36,537		24,180		60,717

	Depreciation
	At 1 September 2024			32,876		23,371		56,247
	Charge for the year			916		809		1,725
	At 31 August 2025			33,792		24,180		57,972

	Net book value
	At 31 August 2025			2,745		-		2,745
	At 31 August 2024			3,661		809		4,470


4	Debtors					2025		2024
£							£

	Other debtors					300		300





5	Creditors: amounts falling due within one year					2025		2024
£							£

	Taxation and social security costs					15,206		20,645
	Other creditors					19,133		40,037
						34,339		60,682


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr B Gayden	(13,871)		(3,413)		-		(17,284)

		(13,871)		(3,413)		-		(17,284)


7	Controlling party

	The company is controlled by the director, Mr B Gayden by virtue of his holding 100% of the issued share capital of the company.


8	Other information

	G&A Facilities Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Moorhen Cottage
	Craddock Drive
	Leighton Buzzard
	LU7 3BW