Gomm (2000) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03946863 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Gomm (2000) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

P J Goddard

C D Gomm

Minority Venture Partners 11 Limited

M A Leigh

C S Parker

Secretary:

C D Gomm

Registered office:

8-10 Coles Lane

Sutton Coldfield

West Midlands

B72 1NE

Registered number:

03946863 (England and Wales)

Accountants:

Ellis & Co

Chartered Accountants

114-120 Northgate Street

Chester

CH1 2HT

Fixed assets

Intangible assets

4

-

Tangible assets

5

409

-

409

-

Current assets

Debtors

6

228,164

168,335

Cash at bank

177,827

65,452

405,991

233,787

Creditors

Amounts falling due within one year

7

39,598

19,182

Net current assets

366,393

214,605

Total assets less current liabilities

366,802

214,605

Creditors

Amounts falling due after more than
one year

8

-

4,167

Net assets

366,802

210,438

Capital and reserves

Called up share capital

1,000

Retained earnings

365,802

209,438

366,802

210,438

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by:

P J Goddard - Director

1.	Statutory information

Gomm (2000) Limited 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.

Commissions from insurance broking activities are recognised as income when the underlying policy commences. Provision is made at the period end for policies that are expected to lapse post period end.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2000, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Operating leases

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 8 (2024 - 9 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 January 2025

and 31 December 2025

203,355

Amortisation

At 1 January 2025

and 31 December 2025

203,355

Net book value

At 31 December 2025

-

At 31 December 2024

-

5.	Tangible fixed assets

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

Cost

At 1 January 2025

62,258

21,426

254

83,938

Additions

-

614

At 31 December 2025

62,258

21,426

868

84,552

Depreciation

At 1 January 2025

62,258

21,426

254

83,938

Charge for year

-

205

At 31 December 2025

62,258

21,426

459

84,143

Net book value

At 31 December 2025

-

409

At 31 December 2024

-

6.

Debtors: amounts falling due within one year

31/12/25

31/12/24

£

Trade debtors

95,646

60,378

Amounts owed by group undertakings

101,354

91,354

Other debtors

31,164

16,603

228,164

168,335

7.

Creditors: amounts falling due within one year

31/12/25

31/12/24

£

Bank loans and overdrafts

4,167

10,000

Trade creditors

6,357

-

Taxation and social security

21,509

5,024

Other creditors

7,565

4,158

39,598

19,182

8.

Creditors: amounts falling due after more than one year

31/12/25

31/12/24

£

Bank loans

-

4,167

9.	Directors' advances, credits and guarantees

The following advances and credits to a director subsisted during the year ended 31 December 2025 and the period ended 31 December 2024:

31/12/25

31/12/24

£

C D Gomm

Balance outstanding at start of year

-

189

Amounts repaid

-

(189

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-