REGISTERED NUMBER: 07850280 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Glevum Building & Maintenance Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

J P Martin

REGISTERED OFFICE:

21a Colin Road

Barnwood

Gloucester

Gloucestershire

GL4 3JL

REGISTERED NUMBER:

07850280 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

FIXED ASSETS

Tangible assets

4

108,043

119,783

CURRENT ASSETS

Stocks

1,020

1,020

Debtors

5

84,914

117,096

Cash at bank

37,108

19,275

123,042

137,391

CREDITORS

Amounts falling due within one year

6

92,403

79,368

NET CURRENT ASSETS

30,639

58,023

TOTAL ASSETS LESS CURRENT LIABILITIES

138,682

177,806

CREDITORS

Amounts falling due after more than one year

7

(48,476

)

(79,406

)

PROVISIONS FOR LIABILITIES

9

(21,844

)

(24,687

)

NET ASSETS

68,362

73,713

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

68,262

73,613

SHAREHOLDERS' FUNDS

68,362

73,713

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 28 July 2026 and were signed by:

J P Martin - Director

1.	STATUTORY INFORMATION

Glevum Building & Maintenance Ltd 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

5% on reducing balance

Motor vehicles

-

10% on reducing balance

Computer equipment

-

33% on cost

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 November 2024

2,236

147,539

3,613

153,388

Additions

1,150

-

750

1,900

Disposals

-

-

(516

)

(516

)

At 31 October 2025

3,386

147,539

3,847

154,772

Depreciation

At 1 November 2024

1,140

30,726

1,739

33,605

Charge for year

383

11,681

1,232

13,296

Eliminated on disposal

-

-

(172

)

(172

)

At 31 October 2025

1,523

42,407

2,799

46,729

Net book value

At 31 October 2025

1,863

105,132

1,048

108,043

At 31 October 2024

1,096

116,813

1,874

119,783

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

Cost

At 1 November 2024

and 31 October 2025

141,423

Depreciation

At 1 November 2024

28,666

Charge for year

11,276

At 31 October 2025

39,942

Net book value

At 31 October 2025

101,481

At 31 October 2024

112,757

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Trade debtors

53,365

63,959

Other debtors

31,549

53,137

84,914

117,096

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Bank loans and overdrafts

5,000

5,000

Hire purchase contracts

24,146

25,862

Trade creditors

31,665

27,549

Taxation and social security

24,751

16,749

Other creditors

6,841

4,208

92,403

79,368

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/10/25

31/10/24

£

£

Bank loans

23,633

30,417

Hire purchase contracts

24,843

48,989

48,476

79,406

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

3,633

10,417

8.	SECURED DEBTS

The following secured debts are included within creditors:

31/10/25

31/10/24

£

£

Bank loans

28,633

35,417

HSBC Bank Plc has a fixed and floating charge over all the assets of the company registered on 23 December 2015

9.	PROVISIONS FOR LIABILITIES

31/10/25

31/10/24

£

£

Deferred tax

Accelerated capital allowances

21,844

24,687

Deferred

tax

£

Balance at 1 November 2024

24,687

Credit to Income Statement during year

(2,843

)

Balance at 31 October 2025

21,844

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

31/10/25

31/10/24

£

£

J P Martin

Balance outstanding at start of year

15,245

(49,029

)

Amounts advanced

2,776

91,270

Amounts repaid

(20,850

)

(26,996

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,829

)

15,245

11.	ULTIMATE CONTROLLING PARTY

The ultimate parent undertaking is Glevum Holdings (Glos) Ltd, a company registered in England and Wales.The company is controlled by J P Martin, director of Glevum Building & Maintenance Ltd. Glevum Holdings (Glos) Ltd, which shares the same registered office as Glevum Building & Maintenance Ltd, has taken the option under Section 399(2A) of the Companies House Act 2006 not to prepare consolidated financial statements.