GNB Software Limited

Registered number

04009685

Report and Accounts

31 October 2025

GNB Software Limited
Registered number:		04009685
Director's Report

The director presents his report and accounts for the year ended 31 October 2025.

Principal activities
The company's principal activity during the year continued to be writing, maintaning and supporting our Computer Software for the Mechanical and Electrical Maintenance Industries as well as Property Maintenance Companies.

Directors
The following persons served as directors during the year:

	Gordon Knott
	[Director 2]
	[Director 3]
	[Director 4]
	[Director 5]
	[Director 6]
	[Director 7]
	[Director 8]
	[Director 9]

Political donations


Third party indemnity provisions


Employment of disabled persons


Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board on 1 July 2026 and signed on its behalf.





Gordon Knott
0
Director

GNB Software Limited
Profit and Loss Account
for the year ended 31 October 2025


	2025		2024
£		£

Turnover	3,750		6,360

Cost of sales	-		-

Gross profit	3,750		6,360

Distribution costs	-		-
Administrative expenses	(3,502)		(4,362)
Other operating income	-		-

Operating profit	248		1,998

Profit on the disposal of tangible fixed assets	-		-
Profit on the disposal of investments	-		-
Gain on revaluation of investments	-		-
Income from investments	-		-
Interest receivable	19		5
Interest payable	-		-

Profit before taxation	267		2,003

Tax on profit	-		-

Profit for the financial year	267		2,003

GNB Software Limited
Registered number:		04009685
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	4		-			-
Tangible assets	5		-			-
Investments	6		-			-
			-			-

Current assets
Stocks		-			-
Debtors	7	-			1,500
Investments held as current assets	8	-			-
Cash at bank and in hand		7,857			6,748
		7,857			8,248

Creditors: amounts falling due within one year	9	(3,160)			(3,818)

Net current assets			4,697			4,430

Total assets less current liabilities			4,697			4,430

Creditors: amounts falling due after more than one year	10		-			-

Provisions for liabilities			-			-


Net assets			4,697			4,430

Capital and reserves
Called up share capital			100			100
Share premium			-			-
Revaluation reserve	12		-			-
Profit and loss account			4,597			4,330

Shareholder's funds			4,697			4,430

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Gordon Knott
Director
Approved by the board on 1 July 2026

GNB Software Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Exceptional items					2025		2024
£							£




						-		-


3	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1


4	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 November 2024							-
	Additions							-
	Disposals							-
	At 31 October 2025							-

	Amortisation
	At 1 November 2024							-
	Provided during the year							-
	On disposals							-
	At 31 October 2025							-

	Net book value
	At 31 October 2025							-
	At 31 October 2024							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


5	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	-		7,699		-		7,699
	Additions	-		-		-		-
	Surplus on revaluation	-		-		-		-
	Disposals	-		-		-		-
	At 31 October 2025	-		7,699		-		7,699

	Depreciation
	At 1 November 2024	-		7,699		-		7,699
	Charge for the year	-		-		-		-
	Surplus on revaluation	-		-		-		-
	On disposals	-		-		-		-
	At 31 October 2025	-		7,699		-		7,699

	Net book value
	At 31 October 2025	-		-		-		-
	At 31 October 2024	-		-		-		-


	Freehold land and buildings:					2025		2024
£							£
	Historical cost					-		-
	Cumulative depreciation based on historical cost					-		-
						-		-
	[For revalued assets, state the years in which the assets were valued and their values. For assets revalued during the reporting period, state the names of the persons who revalued them or particulars of their qualifications for doing so and the bases of valuation used by them.]


6	Investments
Investments in
subsidiary					Other
undertakings					investments		Total
£					£		£
	Cost
	At 1 November 2024			-		-		-
	Additions			-		-		-
	Revaluation			-		-		-
	Disposals			-		-		-

	At 31 October 2025			-		-		-

	Historical cost
	At 1 November 2024			-		-
	At 31 October 2025			-		-

	[For revalued investments, see FRS 102 paragraphs 1AC.15, 1AC.22 and 1AC.23 for disclosures]


7	Debtors					2025		2024
£							£

	Trade debtors					-		1,500
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					-		-
	Deferred tax asset					-		-
	Other debtors					-		-
						-		1,500

	Amounts due after more than one year included above					-		-


8	Investments held as current assets					2025		2024
£							£
	Fair value
	Listed investments					-		-
	Unlisted investments					-		-
						-		-

	Increase/(decrease) in fair value included in the profit and loss account for the financial year
	Listed investments					-		-
	Unlisted investments					-		-
						-		-

	[For revalued investments, see FRS 102 paragraphs 1AC.22 and 1AC.23 for disclosures]


9	Creditors: amounts falling due within one year					2025		2024
£							£

	Non-equity preference shares					-		-
	Bank loans and overdrafts					-		-
	Obligations under finance lease and hire purchase contracts					-		-
	Trade creditors					3,160		3,818
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					-		-
	Taxation and social security costs					-		-
	Other creditors					-		-
						3,160		3,818


10	Creditors: amounts falling due after one year					2025		2024
£							£

	Non-equity preference shares					-		-
	Bank loans					-		-
	Obligations under finance lease and hire purchase contracts					-		-
	Trade creditors					-		-
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					-		-
	Other creditors					-		-
						-		-


11	Loans					2025		2024
£							£
	Creditors include:
	Amounts payable otherwise than by instalment falling due for payment after more than five years					-		-
	Instalments falling due for payment after more than five years					-		-
						-		-


	Secured bank loans					-		-

	[Give an indication of the nature and form of the security for the bank loans]


12	Revaluation reserve					2025		2024
£							£

	At 1 November 2024					-		-
	Gain on revaluation of land and buildings					-		-
	Deferred taxation arising on the revaluation of land and buildings					-		-

	At 31 October 2025					-		-


13	Events after the reporting date




14	Capital commitments					2025		2024
£							£

	Amounts contracted for but not provided in the accounts					-		-


15	Pension commitments




16	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					-		-


17	Contingent liabilities




18	Off-balance sheet arrangements




19	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Gordon Knott
	[Loan 1]	-		-		-		-
	[Loan 2]	-		-		-		-

	[Director 2]
	[Loan 1]	-		-		-		-
	[Loan 2]	-		-		-		-

	[Director 3]
	[Loan 1]	-		-		-		-
	[Loan 2]	-		-		-		-

	[Director 4]
	[Loan 1]	-		-		-		-
	[Loan 2]	-		-		-		-

	[Director 5]
	[Loan 1]	-		-		-		-
	[Loan 2]	-		-		-		-

	[Director 6]
	[Loan 1]	-		-		-		-
	[Loan 2]	-		-		-		-

	[Director 7]
	[Loan 1]	-		-		-		-
	[Loan 2]	-		-		-		-

	[Director 8]
	[Loan 1]	-		-		-		-
	[Loan 2]	-		-		-		-

	[Director 9]
	[Loan 1]	-		-		-		-
	[Loan 2]	-		-		-		-

		-		-		-		-




21	Related party transactions




22	Controlling party




23	Other information

	GNB Software Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 1
	Sovereign Business park
	Poole
	Dorset
	BH15 3TB