REGISTERED NUMBER: 10986071 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

GMandCo Trading Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G P P Martin FCA

REGISTERED OFFICE:

Ashleigh

3 Lakewood Close

Chandlers Ford

Eastleigh

Hampshire

SO53 1EY

REGISTERED NUMBER:

10986071 (England and Wales)

ACCOUNTANTS:

GMandCo Trading Limited

Ashleigh,

3 Lakewood Close

Chandlers Ford

Hampshire

SO53 1EY

CURRENT ASSETS

Stocks

21,000

22,000

Debtors

5

108

-

Cash at bank

3,602

5,115

24,710

27,115

CREDITORS

Amounts falling due within one year

6

24,923

26,864

NET CURRENT (LIABILITIES)/ASSETS

(213

)

251

TOTAL ASSETS LESS CURRENT LIABILITIES

(213

)

251

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(214

)

250

SHAREHOLDERS' FUNDS

(213

)

251

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 June 2026 and were signed by:

G P P Martin FCA - Director

1.	STATUTORY INFORMATION

GMandCo Trading Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 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 convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

and 30 September 2025

153

DEPRECIATION

At 1 October 2024

and 30 September 2025

153

NET BOOK VALUE

At 30 September 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

108

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Taxation and social security

-

370

Other creditors

24,923

26,494

24,923

26,864

GMandCo Trading Limited was set up by Graham Martin FCA to provide a vehicle through which he could trade and provide professional services to the few Clients he retained following his retirement after over 40 years from Eastleigh Accountants Limited that still trades as Graham Martin and Co.

An amount of £24,311 is shown in other creditors is advances from Graham Martin into the business bank account to meet expenses.

7.	ULTIMATE CONTROLLING PARTY

The controlling party is G P P Martin FCA.