GM Hall Builders Limited

Unaudited Filleted Accounts

31 October 2025

Registered number

07033667

GM Hall Builders Limited
Registered number:		07033667
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,267			1,569

Current assets
Stocks		225			97
Debtors	4	70,817			78,464
Cash at bank and in hand		7,656			25,302
		78,698			103,863

Creditors: amounts falling due within one year	5	(58,740)			(98,240)

Net current assets			19,958			5,623

Total assets less current liabilities			21,225			7,192

Creditors: amounts falling due after more than one year	6		(18,481)			(4,896)

Provisions for liabilities			(241)			(298)


Net assets			2,503			1,998

Capital and reserves
Called up share capital			4			4
Profit and loss account			2,499			1,994

Shareholders' funds			2,503			1,998

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 members have 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.



G M Hall
Director
Approved by the board on 28 July 2026

GM Hall Builders 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).

	Going concern
	The director has a reasonable expectation that the company has adequate resources to continue in operation existence for the forseeable future. The company therefore continues to adopt the going concern basis in preparing the financial statements.

	Significant judgements and estimates
	In the application of the company's accounting policies, management are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Therefore actual results may differ from these estimates.

	Key sources of estimation uncertainty
	No key sources of estimation uncertainty have been identified by management in preparing these financial statements other than those detailed in these accounting policies.

	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.

	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 10 years
	Motor vehicles			over 5 years
	Office equipment			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 November 2024			3,668		14,995		18,663
	At 31 October 2025			3,668		14,995		18,663

	Depreciation
	At 1 November 2024			2,099		14,995		17,094
	Charge for the year			302		-		302
	At 31 October 2025			2,401		14,995		17,396

	Net book value
	At 31 October 2025			1,267		-		1,267
	At 31 October 2024			1,569		-		1,569


4	Debtors					2025		2024
£							£

	Trade debtors					795		-
	Amounts recoverable on contracts					9,515		14,533
	Prepayments					249		568
	Other debtors					60,258		63,363
						70,817		78,464


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

	Bank loans and overdrafts					1,867		-
	Trade creditors					22,774		51,796
	Taxation and social security costs					20,243		17,039
	Accruals					8,535		28,496
	Other creditors					5,321		909
						58,740		98,240


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

	Bank loans					18,481		4,896


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	G M Hall
	Loans to director	54,034		45,958		(52,865)		47,127

		54,034		45,958		(52,865)		47,127

	Interest on the loan to the director is charged at the official rate. There are no fixed terms for repayment.


8	Other information

	GM Hall Builders Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Whittocks End
	Kempley
	Dymock
	Gloucestershire
	GL18 2BS