GBV Builders Ltd 09844001 false 2024-11-01 2025-10-31 2025-10-31 The principal activity of the company is that of builders. Digita Accounts Production Advanced 6.30.9574.0 true 09844001 2024-11-01 2025-10-31 09844001 2025-10-31 09844001 bus:OrdinaryShareClass1 2025-10-31 09844001 core:CurrentFinancialInstruments 2025-10-31 09844001 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 09844001 core:FurnitureFittings 2025-10-31 09844001 core:MotorVehicles 2025-10-31 09844001 bus:SmallEntities 2024-11-01 2025-10-31 09844001 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 09844001 bus:FilletedAccounts 2024-11-01 2025-10-31 09844001 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09844001 bus:RegisteredOffice 2024-11-01 2025-10-31 09844001 bus:Director1 2024-11-01 2025-10-31 09844001 bus:Director3 2024-11-01 2025-10-31 09844001 bus:OrdinaryShareClass1 2024-11-01 2025-10-31 09844001 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09844001 bus:Agent1 2024-11-01 2025-10-31 09844001 core:FurnitureFittings 2024-11-01 2025-10-31 09844001 core:MotorVehicles 2024-11-01 2025-10-31 09844001 core:ToolsEquipment 2024-11-01 2025-10-31 09844001 countries:EnglandWales 2024-11-01 2025-10-31 09844001 2024-10-31 09844001 core:FurnitureFittings 2024-10-31 09844001 core:MotorVehicles 2024-10-31 09844001 2023-11-01 2024-10-31 09844001 2024-10-31 09844001 bus:OrdinaryShareClass1 2024-10-31 09844001 core:CurrentFinancialInstruments 2024-10-31 09844001 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 09844001 core:FurnitureFittings 2024-10-31 09844001 core:MotorVehicles 2024-10-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 09844001

GBV Builders Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 October 2025

GBV Builders Ltd

Contents

Company Information | 1
Directors' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 7

GBV Builders Ltd

Company Information

Directors | AG Booth S Booth

Registered office | Wood End Farm Wood Lane Overton Wakefield WF4 4RQ

Accountants | D & A Hill S11-12 Brooke's Mill Armitage Bridge Huddersfield HD4 7NR

GBV Builders Ltd

Directors' Report
for the Year Ended 31 October 2025

The directors present their report and the financial statements for the year ended 31 October 2025.

Directors of the company

The directors who held office during the year were as follows:

AG Booth

S Booth

Principal activity

The principal activity of the company is that of builders.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 20 July 2026 and signed on its behalf by:

......................................... S Booth Director

GBV Builders Ltd

(Registration number: 09844001 )
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 11,972 | 15,928
Current assets |  |  |
Debtors | 5 | 21,512 | 25,612
Cash at bank and in hand |  | 896 | 244
|  | 22,408 | 25,856
Creditors: Amounts falling due within one year | 6 | (40,556) | (43,691)
Net current liabilities |  | (18,148) | (17,835)
Net liabilities |  | (6,176) | (1,907)
Capital and reserves |  |  |
Called up share capital | 7 | 20 | 20
Retained earnings |  | (6,196) | (1,927)
Shareholders' deficit |  | (6,176) | (1,907)

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 20 July 2026 and signed on its behalf by:

......................................... S Booth Director

GBV Builders Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Wood End Farm
Wood Lane
Overton
Wakefield
WF4 4RQ

These financial statements were authorised for issue by the Board on 20 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

GBV Builders Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Tools | 20% on reducing balance
Motor vehicles | 25% on reducing balance

Stocks

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

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

GBV Builders Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

4 | Tangible assets

| Tools £ | Motor vehicles £ | Total £
Cost or valuation
At 1 November 2024 | 1,980 | 36,545 | 38,525
At 31 October 2025 | 1,980 | 36,545 | 38,525
Depreciation
At 1 November 2024 | 1,470 | 21,127 | 22,597
Charge for the year | 102 | 3,854 | 3,956
At 31 October 2025 | 1,572 | 24,981 | 26,553
Carrying amount
At 31 October 2025 | 408 | 11,564 | 11,972
At 31 October 2024 | 510 | 15,418 | 15,928

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 21,512 | 25,612
| 21,512 | 25,612

GBV Builders Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 13,317 | 16,383
Taxation and social security |  | 38 | 122
Accruals and deferred income |  | 435 | 420
Other creditors |  | 26,766 | 26,766
|  | 40,556 | 43,691

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 20 | 20 | 20 | 20

8 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 13,317 | 16,383