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Registered number: 02966938






G.B.C. (Speciality chemicals) Ltd


ACCOUNTS

FOR THE 304 DAY PERIOD ENDED 31/03/2026


(Ceased trading 31/12/2025)























Prepared By:
Stroud Accountancy and Taxation Services Ltd
Chartered Certified Accountants
Edgehill
The Broadway
Oakridge Lynch, Stroud
Gloucestershire
GL6 7NY


ACCOUNTS
FOR THE 304 DAY PERIOD ENDED 31/03/2026





DIRECTORS
A G Iley
P Southgate (resigned 19.06.2025)
C A Iley



SECRETARY
C A Iley


REGISTERED OFFICE
c/o Stroud Accountancy & Taxation Services ltd
Edgehill
Oakridge Lynch
Stroud
GL6 7NY


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 02966938



ACCOUNTANTS
Stroud Accountancy and Taxation Services Ltd
Chartered Certified Accountants
Edgehill
The Broadway
Oakridge Lynch, Stroud
Gloucestershire
GL6 7NY


ACCOUNTS
FOR THE304 DAY PERIODENDED31/03/2026



CONTENTS



		Page

Directors' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-

Accountants' Report		-


BALANCE SHEET AT 31/03/2026

			2026		2025
	Notes		£		£

FIXED ASSETS

CURRENT ASSETS
Debtors	5	-		8,991
Cash at bank and in hand		-		52,648
		-		61,639
CREDITORS: Amounts falling due within one year	6	-		3,965
NET CURRENT ASSETS			-		57,674
TOTAL ASSETS LESS CURRENT LIABILITIES			-		57,674

CAPITAL AND RESERVES

Called up share capital	7		20,000		20,000
Profit and loss account			(20,000)		37,674
SHAREHOLDERS' FUNDS			-		57,674

For the year ending 31/03/2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 26/04/2026 and signed on their behalf by



.............................
C A Iley
Director


1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Fixtures and Fittings		straight line 33%


1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .


1c. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.


1d. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.


1e. Investments
Fixed asset investments are shown at cost less amounts written off.
Provisions are made for permanent fluctuations in value.


3. TANGIBLE FIXED ASSETS

	Plant and
	Machinery Etc.	Total
	£	£
Cost
At 01/06/2025	7,402	7,402
Disposals	(7,402)	(7,402)
At 31/03/2026	-	-
Depreciation
At 01/06/2025	7,402	7,402
Disposals	(7,402)	(7,402)
At 31/03/2026	-	-
Net Book Amounts
At 31/03/2026	-	-


5. DEBTORS	2026	2025
	£	£

Amounts falling due within one year:
VAT	-	108
Other Tax	-	8,883
	-	8,991


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2026	2025
	£	£
Other creditors	-	3,965
	-	3,965


7. SHARE CAPITAL	2026	2025
	£	£
Allotted, issued and fully paid:
20000 Class 1 shares of £1 each	20000	20000
	20,000	20,000


8. CONTROLLING PARTY
The ultimate controlling party is C A Iley, by virtue of her majority shareholding of the parent company William Grace Holdings Limited.


9. GOING CONCERN
The company has ceased to trade and is no longer a going concern.


2. EMPLOYEES

	2026	2025
	No.	No.
Average number of employees	-	2