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Registered number: 08482784

G.B.C. Performance Materials Ltd

ACCOUNTS

FOR THE YEAR ENDED 31/05/2026

Prepared By:

Stroud Accountancy and Taxation Services Ltd

Chartered Certified Accountants

Edgehill

The Broadway

Oakridge Lynch, Stroud

Gloucestershire

GL6 7NY

G.B.C. Performance Materials Ltd

ACCOUNTS

FOR THE YEAR ENDED 31/05/2026

DIRECTORS

C A Iley

A G Iley

REGISTERED OFFICE

c/o Stroud Accountancy and Taxation Serv

Edgehill

Oakridge Lynch

Stroud

GL6 7NY

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 08482784

ACCOUNTANTS

Stroud Accountancy and Taxation Services Ltd

Chartered Certified Accountants

Edgehill

The Broadway

Oakridge Lynch, Stroud

Gloucestershire

GL6 7NY

G.B.C. Performance Materials Ltd

ACCOUNTS
FOR THEYEARENDED31/05/2026
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		-

G.B.C. Performance Materials Ltd

BALANCE SHEET AT 31/05/2026
						2026				2025
		Notes				£				£
FIXED ASSETS
Tangible assets		3				1,312				233
CURRENT ASSETS
Debtors		4		228				8,501
Cash at bank and in hand				66,937				52,996
				67,165				61,497
CREDITORS: Amounts falling due within one year		5		11,066				8,540
NET CURRENT ASSETS						56,099				52,957
TOTAL ASSETS LESS CURRENT LIABILITIES						57,411				53,190
CAPITAL AND RESERVES
Called up share capital		6				100				100
Profit and loss account						57,311				53,090
SHAREHOLDERS' FUNDS						57,411				53,190
For the year ending 31/05/2026 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 22/06/2026 and signed on their behalf by
.............................
C A Iley
Director

G.B.C. Performance Materials Ltd

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31/05/2026

1. ACCOUNTING POLICIES

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 .

1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipment		reducing balance 25%

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

3. TANGIBLE FIXED ASSETS
		Plant and
		Machinery Etc.		Total
		£		£
Cost
At 01/06/2025		350		350
Additions		1,793		1,793
At 31/05/2026		2,143		2,143
Depreciation
At 01/06/2025		117		117
For the year		714		714
At 31/05/2026		831		831
Net Book Amounts
At 31/05/2026		1,312		1,312
At 31/05/2025		233		233

4. DEBTORS				2026		2025
				£		£
Amounts falling due within one year:
Trade debtors				-		8,170
VAT				228		331
				228		8,501

G.B.C. Performance Materials Ltd

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2026		2025
				£		£
Trade creditors				468		123
Taxation and social security				9,398		7,267
Other creditors				1,200		1,150
				11,066		8,540

6. SHARE CAPITAL				2026		2025
				£		£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each				100		100
				100		100

7. CONTROLLING PARTY

The company is controlled by the directors A G Iley and C A Iley by virtue of their 100% holdings of the ordinary voting share capital.