GMD INSTALLATIONS LTD


Director	GADLIAUSKAS, Justas


Registered Address	Unit 9 Apollo Business Center
	158 Trundleys Road
	London
	SE8 5JE


Registered Number	11326492 (England and Wales)

Balance Sheet as at
30 April 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets			697,945		576,289
			697,945		576,289
Current assets
Stocks	3	11,467		-
Debtors	4	641,479		263,738
Cash at bank and on hand		37,319		51,658
		690,265		315,396
Creditors amounts falling due within one year	5	(348,839)		(232,663)
Net current assets (liabilities)			341,426		82,733
Total assets less current liabilities			1,039,371		659,022
Creditors amounts falling due after one year	6		(650,529)		(529,283)
Net assets			388,842		129,739
Capital and reserves
Called up share capital			100		100
Profit and loss account			388,742		129,639
Shareholders' funds			388,842		129,739

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 3 July 2026, and are signed on its behalf by:

GADLIAUSKAS, Justas
Director
Registered Company No. 11326492

GMD INSTALLATIONS LTD

Notes to the Financial Statements
for the year ended 30 April 2026

1.	Accounting policies

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

	Statement of compliance
	Statement of compliance These financial statements have been prepared in accordance with FRS 102, Section 1A and the Companies Act 2006. The company qualifies as a small entity and has taken advantage of the small companies regime where applicable

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		15

3.	Stocks

	2026	2025
	£	£
Raw materials and consumables	11,467	-
Total	11,467	-

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	522,695	216,243
Other debtors	(11,474)	9,967
Prepayments and accrued income	130,258	37,528
Total	641,479	263,738


	Debtors Debtors include trade debtors, prepayments, and other debtors. Amounts due from directors or related parties, if any, are disclosed separately where material.

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	144,591	123,065
Bank borrowings and overdrafts	57,737	29
Taxation and social security	130,664	109,534
Accrued liabilities and deferred income	15,847	35
Total	348,839	232,663


	Creditors Creditors falling due within one year include trade creditors, accruals, tax liabilities, and other payables. Where relevant, bank loans and other borrowings due after more than one year are shown separately.

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	650,529	529,283
Total	650,529	529,283