10 01/05/2025 30/04/2026 2026-04-30 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2025-05-01 Sage Accounts Production 25.0 - FRS102_2025 xbrli:pure xbrli:shares iso4217:GBP 03168546 2025-05-01 2026-04-30 03168546 2026-04-30 03168546 2025-04-30 03168546 2024-05-01 2025-04-30 03168546 2025-04-30 03168546 2024-04-30 03168546 core:PlantMachinery 2025-05-01 2026-04-30 03168546 core:FurnitureFittingsToolsEquipment 2025-05-01 2026-04-30 03168546 core:MotorVehicles 2025-05-01 2026-04-30 03168546 bus:RegisteredOffice 2025-05-01 2026-04-30 03168546 bus:LeadAgentIfApplicable 2025-05-01 2026-04-30 03168546 bus:Director1 2025-05-01 2026-04-30 03168546 bus:Director2 2025-05-01 2026-04-30 03168546 bus:Director3 2025-05-01 2026-04-30 03168546 core:PlantMachinery 2025-04-30 03168546 core:FurnitureFittingsToolsEquipment 2025-04-30 03168546 core:MotorVehicles 2025-04-30 03168546 core:PlantMachinery 2026-04-30 03168546 core:FurnitureFittingsToolsEquipment 2026-04-30 03168546 core:MotorVehicles 2026-04-30 03168546 core:WithinOneYear 2026-04-30 03168546 core:WithinOneYear 2025-04-30 03168546 core:ShareCapital 2026-04-30 03168546 core:ShareCapital 2025-04-30 03168546 core:RetainedEarningsAccumulatedLosses 2026-04-30 03168546 core:RetainedEarningsAccumulatedLosses 2025-04-30 03168546 core:BetweenOneFiveYears 2026-04-30 03168546 core:BetweenOneFiveYears 2025-04-30 03168546 core:PlantMachinery 2025-04-30 03168546 core:FurnitureFittingsToolsEquipment 2025-04-30 03168546 bus:SmallEntities 2025-05-01 2026-04-30 03168546 bus:AuditExemptWithAccountantsReport 2025-05-01 2026-04-30 03168546 bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 03168546 bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 03168546 bus:FullAccounts 2025-05-01 2026-04-30
Company registration number: 03168546
Ge-Mac Systems Limited
Unaudited filleted financial statements
30 April 2026
Ge-Mac Systems Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Ge-Mac Systems Limited
Directors and other information

| Directors | S Crolla
|  | B S R McCrae
|  | D Grover
| Company number | 03168546
| Registered office | 8 Hammond Road
|  | Elm Farm Industrial Estate
|  | Bedford
|  | MK41 0RJ
| Accountants | Simpson Accountants Limited
|  | 5 Border Lane
|  | Buckingham
|  | MK18 7SE

Ge-Mac Systems Limited
Chartered accountants report to the board of directors on the preparation of the
unaudited statutory financial statements of Ge-Mac Systems Limited
Year ended 30 April 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ge-Mac Systems Limited for the year ended 30 April 2026 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the board of directors of Ge-Mac Systems Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Ge-Mac Systems Limited and state those matters that we have agreed to state to the board of directors of Ge-Mac Systems Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ge-Mac Systems Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Ge-Mac Systems Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ge-Mac Systems Limited. You consider that Ge-Mac Systems Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Ge-Mac Systems Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Simpson Accountants Limited
Chartered Accountants
5 Border Lane
Buckingham
MK18 7SE
17 July 2026
Ge-Mac Systems Limited
Statement of financial position
30 April 2026

|  |  | 2026 |  |  |  | 2025 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 8,662 |  |  |  | 7,770 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 8,662 |  |  |  | 7,770
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 60,448 |  |  |  | 223,274 |  |
Cash at bank and in hand |  |  | 253,985 |  |  |  | 155,439 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 314,433 |  |  |  | 378,713 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 147,103) |  |  |  | ( 166,966) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 167,330 |  |  |  | 211,747
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 175,992 |  |  |  | 219,517
Provisions for liabilities |  |  |  |  | ( 2,165) |  |  |  | ( 1,943)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 173,827 |  |  |  | 217,574
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 90 |  |  |  | 90
Profit and loss account |  |  |  |  | 173,737 |  |  |  | 217,484
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 173,827 |  |  |  | 217,574
|  |  |  |  | _______ |  |  |  | _______

For the year ending 30 April 2026 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 financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 17 July 2026 , and are signed on behalf of the board by:
S Crolla
Director
Company registration number: 03168546
Ge-Mac Systems Limited
Notes to the financial statements
Year ended 30 April 2026
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is 8 Hammond Road, Elm Farm Industrial Estate, Bedford, MK41 0RJ.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment loss.Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the statement of comprehensive income.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25 % | straight line
| Fittings fixtures and equipment | - | 25 % | straight line
| Motor vehicles | - | 25 % | straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
Defined contribution plans
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.The contributions are recognised as an expense in the statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 10 (2025: 12 ).
5. Tangible assets

|  | Plant and machinery | Fixtures, fittings and equipment | Motor vehicles | Total |  |  |
|  | £ | £ | £ | £ |  |  |
| Cost |  |  |  |  |  |  |
| At 1 May 2025 | 26,042 | 16,676 | 7,550 | 50,268 |  |  |
| Additions | - | 3,248 | - | 3,248 |  |  |
| Disposals | - | ( 5,515) | - | ( 5,515) |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30 April 2026 | 26,042 | 14,409 | 7,550 | 48,001 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 May 2025 | 18,919 | 16,029 | 7,550 | 42,498 |  |  |
| Charge for the year | 2,092 | 264 | - | 2,356 |  |  |
| Disposals | - | ( 5,515) | - | ( 5,515) |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30 April 2026 | 21,011 | 10,778 | 7,550 | 39,339 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 April 2026 | 5,031 | 3,631 | - | 8,662 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30 April 2025 | 7,123 | 647 | - | 7,770 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |

6. Debtors

|  |  | 2026 | 2025
|  |  | £ | £
| Trade debtors |  | 33,835 | 197,881
| Other debtors |  | 26,613 | 25,393
|  |  | _______ | _______
|  |  | 60,448 | 223,274
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2026 | 2025
|  |  | £ | £
| Trade creditors |  | 28,832 | 64,239
| Social security and other taxes |  | 15,805 | 7,788
| Other creditors |  | 102,466 | 94,939
|  |  | _______ | _______
|  |  | 147,103 | 166,966
|  |  | _______ | _______

8. Operating leases
The company as lessee
The total future minimum lease payments under non-cancellable operating leases are as follows:

| £ | £
Later than 1 year and not later than 5 years | 121,250 | 169,750
| _______ | _______

9. Controlling party
The ultimate control of the company, rests with the directors who jointly hold the entire shareholding of the company equally between themselves.