REGISTERED NUMBER: OC425460 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2026

for

GMB Group LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

G M Beasley

Mrs D J Beasley

G Beasley Properties Limited

Memoryworks Limited

REGISTERED OFFICE:

Unit 5

280 Tong Road

Armley

Leeds

LS12 3BG

REGISTERED NUMBER:

OC425460 (England and Wales)

ACCOUNTANTS:

OCG Accountants Ltd

Biz Hub Tees Valley

Belasis Hall Technology Park

Coxwold Way

Billingham

Co. Durham

TS23 4EA

FIXED ASSETS

Tangible assets

4

7,524,807

7,517,192

CURRENT ASSETS

Debtors

5

36,934

8,820

Cash at bank

167,926

132,675

204,860

141,495

CREDITORS

Amounts falling due within one year

6

(1,263,884

)

(1,195,029

)

NET CURRENT LIABILITIES

(1,059,024

)

(1,053,534

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,465,783

6,463,658

CREDITORS

Amounts falling due after more than one year

7

-

(410,482

)

NET ASSETS ATTRIBUTABLE TO MEMBERS

6,465,783

6,053,176

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

6,465,783

6,053,176

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

6,465,783

6,053,176

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31st March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 11th June 2026 and were signed by:

G M Beasley - Designated member

1.	STATUTORY INFORMATION

GMB Group LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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.

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 etc

-

33% on reducing balance and 15% on reducing balance

HIRE PURCHASE AND LEASING COMMITMENTS

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 LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 5 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2025

7,515,631

4,298

7,519,929

Additions

-

7,852

7,852

At 31st March 2026

7,515,631

12,150

7,527,781

DEPRECIATION

At 1st April 2025

-

2,737

2,737

Charge for year

-

237

237

At 31st March 2026

-

2,974

2,974

NET BOOK VALUE

At 31st March 2026

7,515,631

9,176

7,524,807

At 31st March 2025

7,515,631

1,561

7,517,192

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

4,463

8,820

Other debtors

32,471

-

36,934

8,820

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

(1,402

)

7,667

Taxation and social security

1,572

871

Other creditors

1,263,714

1,186,491

1,263,884

1,195,029

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

410,482

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Amounts due to members rank above other creditors in the event of a liquidation.