GM Data Communications Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07312855

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,932		3,373

			2,932		3,373
CURRENT ASSETS
Debtors	5	4,798		5,029
Cash at bank and in hand		3,246		5,805

		8,044		10,834
Creditors: Amounts Falling Due Within One Year	6	(7,164 )		(11,479 )

NET CURRENT ASSETS (LIABILITIES)			880		(645 )

TOTAL ASSETS LESS CURRENT LIABILITIES			3,812		2,728

Creditors: Amounts Falling Due After More Than One Year	7		-		(952 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(557 )		(641 )

NET ASSETS			3,255		1,135

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			3,155		1,035

SHAREHOLDERS' FUNDS			3,255		1,135

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GM Data Communications Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr G A Marshall

Director

24th August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

GM Data Communications Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07312855 . The registered office is 1 Princes Court, Royal Way, Loughborough, Leicestershire, LE11 5XR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance

2.4. Taxation

Taxation expense represents the sum of the tax currently payable and deferred tax.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences to the extent that it is considered a net liability may crystallise.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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GM Data Communications Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2025	3,300	7,000	10,300
Additions	536	-	536

As at 31 March 2026	3,836	7,000	10,836

Depreciation
As at 1 April 2025	2,880	4,047	6,927
Provided during the period	239	738	977

As at 31 March 2026	3,119	4,785	7,904

Net Book Value
As at 31 March 2026	717	2,215	2,932

As at 1 April 2025	420	2,953	3,373

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	4,418	4,138
Prepayments and accrued income	380	531
Other taxes and social security	-	360

	4,798	5,029

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	536	513
Bank loans and overdrafts	-	2,495
Corporation tax	1,167	1,091
Other taxes and social security	1,585	-
VAT	2,192	2,590
Other creditors	-	3,268
Accruals and deferred income	800	950
Directors' loan accounts	884	572

	7,164	11,479

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GM Data Communications Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	952

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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