REGISTERED NUMBER: 03335019 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

G.M. ENTERPRISES (UK) LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

CURRENT ASSETS

Stocks

9,958

-

Debtors

5

167,102

166,520

Cash at bank

-

7,591

177,060

174,111

CREDITORS

Amounts falling due within one year

6

156,418

147,229

NET CURRENT ASSETS

20,642

26,882

TOTAL ASSETS LESS CURRENT LIABILITIES

20,642

26,882

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

19,642

25,882

SHAREHOLDERS' FUNDS

20,642

26,882

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Profit and Loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2026 and were signed by:

J Di Caprio - Director

1.	STATUTORY INFORMATION

G.M. Enterprises (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03335019

Registered office:

1 Gravel Bank Road

Woodley

Stockport

Cheshire

SK6 1PS

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard is Applicable in the UK and Republic of Ireland" including the provisions of section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost conversion.

Turnover

Turnover represents net invoiced sales of goods for the year, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33.33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 September 2024

and 31 August 2025

4,361

DEPRECIATION

At 1 September 2024

and 31 August 2025

4,361

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

5,102

4,520

Other debtors

162,000

162,000

167,102

166,520

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

8,424

-

Trade creditors

9,847

4,244

Other creditors

138,147

142,985

156,418

147,229

7.	RELATED PARTY DISCLOSURES

Included in debtors at the year end is an amount of £162,000 (2024 : £162,000) owing from a related party which has common directors & shareholders.

Included in creditors at the year end is an amount of £30,000 (2024 : £30,000) owed to a related party which has common directors & shareholders.