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Company Registration No. 09062911 (England and Wales)
GLVC LTD Unaudited accounts for the year ended 31 May 2026
GLVC LTD Unaudited accounts Contents
Page
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GLVC LTD Company Information for the year ended 31 May 2026
Directors
G Vinehill-Cliffe L Vinehill-Cliffe
Company Number
09062911 (England and Wales)
Registered Office
11 Landemere Syke Landshead Lane Northowram West Yorkshire HX3 7SJ England
Accountants
Small Business Accountancy 18 Stoney Hill Rastrick Brighouse West Yorkshire HD6 3BP
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GLVC LTD Statement of financial position as at 31 May 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,153 
1,442 
Current assets
Debtors
4,961 
4,146 
Cash at bank and in hand
11,944 
15,039 
16,905 
19,185 
Creditors: amounts falling due within one year
(9,041)
(9,219)
Net current assets
7,864 
9,966 
Total assets less current liabilities
9,017 
11,408 
Provisions for liabilities
Deferred tax
(219)
(274)
Net assets
8,798 
11,134 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
8,796 
11,132 
Shareholders' funds
8,798 
11,134 
For the year ending 31 May 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 August 2026 and were signed on its behalf by
G Vinehill-Cliffe Director Company Registration No. 09062911
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GLVC LTD Notes to the Accounts for the year ended 31 May 2026
1
Statutory information
GLVC LTD is a private company, limited by shares, registered in England and Wales, registration number 09062911. The registered office is 11 Landemere Syke, Landshead Lane, Northowram, West Yorkshire, HX3 7SJ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% reducing balance basis
Computer equipment
20% reducing balance basis
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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GLVC LTD Notes to the Accounts for the year ended 31 May 2026
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2025
524 
3,820 
4,344 
At 31 May 2026
524 
3,820 
4,344 
Depreciation
At 1 June 2025
454 
2,448 
2,902 
Charge for the year
14 
275 
289 
At 31 May 2026
468 
2,723 
3,191 
Net book value
At 31 May 2026
56 
1,097 
1,153 
At 31 May 2025
70 
1,372 
1,442 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,821 
4,006 
Accrued income and prepayments
140 
140 
4,961 
4,146 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
2,613 
2,421 
Taxes and social security
5,560 
5,605 
Loans from directors
28 
400 
Accruals
840 
793 
9,041 
9,219 
7
Deferred taxation
2026 
2025 
£ 
£ 
Accelerated capital allowances
219 
274 
2026 
2025 
£ 
£ 
Provision at start of year
274 
216 
(Credited)/charged to the profit and loss account
(55)
58 
Provision at end of year
219 
274 
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GLVC LTD Notes to the Accounts for the year ended 31 May 2026
8
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Transactions with related parties
The company is in receipt of loans amounting to £28.00 from members of key management personnel. The loans are payable on demand and the rate of interest charged is 0%. At the balance sheet date, the loans were still outstanding and are presented within creditors: amounts falling due within one year. During the year, total dividends of £23,700 (2025: £20,000) were paid to the directors.
10
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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