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Company Registration No. SC776513 (Scotland)
Gpm Property Repair & Maintenance Ltd Unaudited accounts for the year ended 31 July 2025
Gpm Property Repair & Maintenance Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Gpm Property Repair & Maintenance Ltd Company Information for the year ended 31 July 2025
Director
Graham Milliken
Company Number
SC776513 (Scotland)
Registered Office
33 Newmarket Street Ayr KA7 1LL Scotland
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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Gpm Property Repair & Maintenance Ltd Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
52,000
-
Current assets
Debtors
5
1,159
2,891
Cash at bank and in hand
1,994
51,397
3,153
54,288
Creditors: amounts falling due within one year
6
(29,943)
(11,168)
Net current (liabilities)/assets
(26,790)
43,120
Total assets less current liabilities
25,210
43,120
Creditors: amounts falling due after more than one year
7
(26,042)
(43,400)
Net liabilities
(832)
(280)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(932)
(380)
Shareholders' funds
(832)
(280)
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 February 2026 and were signed on its behalf by
Graham Milliken Director Company Registration No. SC776513
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Gpm Property Repair & Maintenance Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Gpm Property Repair & Maintenance Ltd is a private company, limited by shares, registered in Scotland, registration number SC776513. The registered office is 33 Newmarket Street, Ayr, KA7 1LL, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No depreciation charged
4
Tangible fixed assets
Land & buildings
£
Cost or valuation
At cost
At 1 August 2024
-
Additions
52,000
At 31 July 2025
52,000
Depreciation
At 31 July 2025
-
Net book value
At 31 July 2025
52,000
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
719
2,451
Other debtors
-
440
719
2,891
Amounts falling due after more than one year
Other debtors
440
-
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Gpm Property Repair & Maintenance Ltd Notes to the Accounts for the year ended 31 July 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
21,168
9,968
Taxes and social security
75
-
Loans from directors
7,500
-
Accruals
1,200
1,200
29,943
11,168
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Loans from directors
26,042
43,400
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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