GMO Building Services Limited

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

Registered number: 15535456

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Cash at bank and in hand		2,273		15,498

		2,273		15,498
Creditors: Amounts Falling Due Within One Year	4	(2,449 )		(4,694 )

NET CURRENT ASSETS (LIABILITIES)			(176 )		10,804

TOTAL ASSETS LESS CURRENT LIABILITIES			(176 )		10,804

NET (LIABILITIES)/ASSETS			(176 )		10,804

CAPITAL AND RESERVES
Called up share capital	5		10		10
Profit and Loss Account			(186 )		10,794

SHAREHOLDERS' FUNDS			(176)		10,804

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 I Webster

Director

4 September 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

GMO Building Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15535456 . The registered office is 97 Rocky Lane, Anfield, Liverpool, Merseyside, L6 4BB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

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.

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. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1	-
Other creditors	2,290	2,162
Taxation and social security	158	2,532

	2,449	4,694

5. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10

6. Directors Advances, Credits and Guarantees

No director received advances, credits or guarantees during the current or previous accounting periods.

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GMO Building Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Related Party Transactions

The following related party transactions were undertaken during the year:

A director, withdrew amounts totalling £38,000 (2025: £10,010) and repaid amounts totalling £38,020 (2025: £10,012). At the balance sheet date the amount payable to the director was £22 (2025: £2).

Dividends have been issued to the dirctor during the year totalling £550 (2025: £Nil)

No further transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be

disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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