Registered Number 16540195

GLOUCESTERSHIRE MOUNTAINEERING CLUB LTD

Micro-entity Accounts

31 December 2025

GLOUCESTERSHIRE MOUNTAINEERING CLUB LTD Registered Number 16540195

Micro-entity Balance Sheet as at 31 December 2025

Notes 2025
£
Current Assets
43,745
Creditors: amounts falling due within one year
(129)
Net current assets (liabilities)
43,616
Total assets less current liabilities
43,616
Accruals and deferred income
(5,513)
Total net assets (liabilities)
38,103
Reserves
38,103
  • For the year ending 31 December 2025 the company was entitled to exemption 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
  • The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 20 September 2026

And signed on their behalf by:
Antony David Bird, Director

GLOUCESTERSHIRE MOUNTAINEERING CLUB LTD Registered Number 16540195

Notes to the Micro-entity Accounts for the period ended 31 December 2025

1Employees
2025
Average number of employees during the period 5

2Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with FRS 105 — The Financial Reporting Standard applicable to the Micro-entities Regime.

Turnover policy
Turnover comprises membership subscriptions, hut fees, merchandise sales and other receipts, recognised in the period to which they relate. Subscriptions received in respect of a membership year commencing after the period end are carried forward as deferred income.

Other accounting policies
Capital and reserves include net assets of £37,117.67 transferred from the unincorporated Gloucestershire Mountaineering Club on incorporation of the company. The transfer represents accumulated members' funds and has not been recognised as income of the period.

3Company limited by guarantee
Company is limited by guarantee and consequently does not have share capital.