REGISTERED NUMBER: 06792048 (England and Wales)

GB RENTALS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Cummins

N Graham

REGISTERED OFFICE:

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 8DQ

REGISTERED NUMBER:

06792048 (England and Wales)

ACCOUNTANTS:

Davies Edwards & Co

Chartered Certified Accountants

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 8DQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

114,528

35,111

114,528

35,111

CURRENT ASSETS

Stocks

6

25,670

11,700

Debtors

7

161,432

186,198

Cash at bank and in hand

219,041

77,640

406,143

275,538

CREDITORS

Amounts falling due within one year

8

400,713

275,321

NET CURRENT ASSETS

5,430

217

TOTAL ASSETS LESS CURRENT LIABILITIES

119,958

35,328

CREDITORS

Amounts falling due after more than one year

9

(24,712

)

-

PROVISIONS FOR LIABILITIES

(21,760

)

(6,671

)

NET ASSETS

73,486

28,657

CAPITAL AND RESERVES

Called up share capital

10

267

267

Retained earnings

11

73,219

28,390

SHAREHOLDERS' FUNDS

73,486

28,657

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by:

J Cummins - Director

1.	STATUTORY INFORMATION

GB Rentals 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.

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

-

15% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 February 2025

and 31 January 2026

200

AMORTISATION

At 1 February 2025

and 31 January 2026

200

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 February 2025

46,362

3,676

50,038

Additions

100,193

503

100,696

At 31 January 2026

146,555

4,179

150,734

DEPRECIATION

At 1 February 2025

13,570

1,357

14,927

Charge for year

19,952

1,327

21,279

At 31 January 2026

33,522

2,684

36,206

NET BOOK VALUE

At 31 January 2026

113,033

1,495

114,528

At 31 January 2025

32,792

2,319

35,111

6.

STOCKS

2026

2025

£

£

Stocks

25,670

11,700

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

156,647

184,558

Prepayments and accrued income

4,785

1,640

161,432

186,198

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

289,344

117,848

Amounts owed to LSM Ltd

-

12,712

Tax

-

2,810

PAYE

2,657

224

Pension

150

54

VAT

67,708

41,227

Credit card

1,008

537

Directors' current accounts

20,054

23,992

Accruals and deferred income

19,792

55,048

Deposits held

-

20,869

400,713

275,321

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

LSM Ltd

24,712

-

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

20,000

"Ordinary"

1p

200

200

4,000

A ordinary

1p

40

40

2,667

B ordinary

1p

27

27

267

267

11.

RESERVES

Retained

earnings

£

At 1 February 2025

28,390

Profit for the year

44,829

At 31 January 2026

73,219

12.	RELATED PARTY DISCLOSURES