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dpl-frs:CostSales dpl-frs:Item12 2020-01-01 2020-12-31 07201361 dpl-frs:CostSales dpl-frs:Item12 2019-12-31 07201361 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 07201361 dpl-frs:DistributionCosts dpl-frs:Item12 2020-01-01 2020-12-31 07201361 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-01-01 2020-12-31 07201361 1 2020-01-01 2020-12-31 07201361 frs-countries:EnglandWales 2020-01-01 2020-12-31
Registered number: 07201361
GB Finance and Investment Limited
Unaudited Financial Statements
For The Year Ended 31 December 2021
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07201361
2021 2020
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 24,000 30,000
Tangible Assets 4 531 707
24,531 30,707
CURRENT ASSETS
Debtors 5 167,831 212,647
Cash at bank and in hand 1,155 4,661
168,986 217,308
Creditors: Amounts Falling Due Within One Year 6 (99,468 ) (171,521 )
NET CURRENT ASSETS (LIABILITIES) 69,518 45,787
TOTAL ASSETS LESS CURRENT LIABILITIES 94,049 76,494
PROVISIONS FOR LIABILITIES
Deferred Taxation (101 ) (134 )
NET ASSETS 93,948 76,360
CAPITAL AND RESERVES
Called up share capital 7 4 4
Profit and Loss Account 93,944 76,356
SHAREHOLDERS' FUNDS 93,948 76,360
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For the year ending 31 December 2021 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 J B Pearson
Director
31 August 2022
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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'.
1.2. 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.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
1.4. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant and machinery 25% Reducing balance
1.5. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
1.6. 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.
1.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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1.8. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2020: 2)
2 2
3. Intangible Assets
Goodwill
£
Cost
As at 1 January 2021 60,000
As at 31 December 2021 60,000
Amortisation
As at 1 January 2021 30,000
Provided during the period 6,000
As at 31 December 2021 36,000
Net Book Value
As at 31 December 2021 24,000
As at 1 January 2021 30,000
Goodwill is provided within the financial statements for the purchase of Ron and Janet Auto Finance LLP at a value of £30,000 at the year end based on a 10 year amortisation period.
4. Tangible Assets
Plant and machinery
£
Cost
As at 1 January 2021 4,139
As at 31 December 2021 4,139
Depreciation
As at 1 January 2021 3,432
Provided during the period 176
As at 31 December 2021 3,608
Net Book Value
As at 31 December 2021 531
As at 1 January 2021 707
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5. Debtors
2021 2020
£ £
Due within one year
Trade debtors 167,827 212,593
Prepayments and accrued income - 50
Other debtors 4 4
167,831 212,647
6. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Corporation tax 5,933 10,050
VAT 735 2,172
Other creditors 90,054 130,747
Accruals and deferred income 2,558 2,220
Director's loan account 188 26,332
99,468 171,521
7. Share Capital
2021 2020
Allotted, Called up and fully paid 4 4
8. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
9. Related Party Transactions
The following related party transactions were undertaken during the year:

During the period the director withdrew amounts totalling £106,631 (2020: £42,521) and introduced capital of £80,487 (2020: £37,092). At the balance sheet date the amounts owed to the director totalled £188 (2020: £26,332).

During the period a company under common control paid expenses on behalf of the company totalling £24,531 (2020: £11,000) and was repaid amounts totalling £21,301 (2020: £41,000). At the balance sheet date the company was owed £83,054 (2020: £79,824) from the company under common control.

No dividends were paid to the director in respect of the shareholdings.

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic
of Ireland'.
10. General Information
GB Finance and Investment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07201361 . The registered office is Cornfield House Eldroth, Austwick, Lancaster, LA2 8AG.
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