A&M GBS Ltd - Filleted accounts

Registered number

09970122

A&M GBS Ltd

Revised Report and Accounts

31 January 2026

A&M GBS Ltd

Revised Accounts

For the year ended 31 January 2026

These revised annual accounts replace the original annual accounts for the year ended 31 January 2026.

They are now the statutory accounts of the company for the year ended 31 January 2026.

The revised annual accounts have been prepared as at the date of the approval of the original annual accounts and not as at the date of revision and accordingly do not deal with events between those dates.

The company was actively trading during the relevant financial year; however, dormant accounts were submitted in error. This amendment is to correct the records and replace the dormant accounts with the correct accounts reflecting the company’s trading activity for the period

Dormant accounts filed in error have been replaced with full accounts to reflect the company’s trading activity during the financial year.

A&M GBS Ltd
Registered number:		09970122
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		11,821			15,761

Current assets
Debtors	4	32,390			25,831
Cash at bank and in hand		5,347			4,041
		37,737			29,872

Creditors: amounts falling due within one year	5	(13,751)			(4,047)

Net current assets			23,986			25,825

Total assets less current liabilities			35,807			41,586

Creditors: amounts falling due after more than one year	6		(14,452)			(17,109)



Net assets			21,355			24,477

Capital and reserves
Called up share capital			1			1
Profit and loss account			21,354			24,476

Shareholders' funds			21,355			24,477

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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 and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mariusz Stanislaw Sarna
Director
Approved by the board on 4 November 2026

A&M GBS Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Motor vehicles
£
	Cost
	At 1 February 2025				21,015
	At 31 January 2026				21,015

	Depreciation
	At 1 February 2025				5,254
	Charge for the year				3,940
	At 31 January 2026				9,194

	Net book value
	At 31 January 2026				11,821
	At 31 January 2025				15,761


4	Debtors		2026		2025
£				£

	Trade debtors		8,205		7,106
	CIS Recoverable		20,795		14,647
	Directors' Account		2,940		3,628
	Other debtors		450		450
			32,390		25,831


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Corporation tax		-		1,461
	PAYE & NI		13,751		2,586
	Money received in advance		-		-
			13,751		4,047


6	Creditors: amounts falling due after one year		2026		2025
£				£

	Obligations under finance lease and hire purchase contracts		14,452		17,109


7	Other information

	A&M GBS Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	42a Grosvenor Road
	London
	W7 1HJ