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Registered number: 08224160
GH Motortec Consultants Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2021
A K E Tax & Accountancy Ltd

Chartered Certified Accountants & Registered Auditors

c/o AKE, Ambition Broxbourne Business Centre
Pindar Road
Hoddesdon
Hertfordshire
EN11 0FJ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08224160
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 2,250 3,000
2,250 3,000
CURRENT ASSETS
Debtors 4 32,052 36,752
Cash at bank and in hand 15,641 19,674
47,693 56,426
Creditors: Amounts Falling Due Within One Year 5 (12,891 ) (21,271 )
NET CURRENT ASSETS (LIABILITIES) 34,802 35,155
TOTAL ASSETS LESS CURRENT LIABILITIES 37,052 38,155
Creditors: Amounts Falling Due After More Than One Year 6 (30,000 ) (38,000 )
NET ASSETS 7,052 155
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 6,952 55
SHAREHOLDERS' FUNDS 7,052 155
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For the year ending 30 September 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
Y K Hallouma
Director
11 August 2022
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the rendering of services.
Rendering of services
Turnover from the rendering of services is recognised in the period the service is provided to the customer.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any 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 & Machinery 25% Reducing Balance
1.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.5. 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 atamortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
1.6. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2020: NIL)
- -
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3. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2020 4,000
As at 30 September 2021 4,000
Depreciation
As at 1 October 2020 1,000
Provided during the period 750
As at 30 September 2021 1,750
Net Book Value
As at 30 September 2021 2,250
As at 1 October 2020 3,000
4. Debtors
2021 2020
£ £
Due within one year
Other debtors 32,052 36,752
32,052 36,752
5. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Bank loans and overdrafts 8,000 2,000
Corporation tax 1,572 -
Accruals and deferred income 1,519 3,596
Director's loan account 1,800 15,675
12,891 21,271
6. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Bank loans 30,000 38,000
30,000 38,000
7. Share Capital
2021 2020
Allotted, Called up and fully paid 100 100
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8. Related Party Transactions
Y K Hallouma
The above is the director of the company.
During the year, the director drew monies against his loan account and incurred expenses on behalf of the Company.
At the balance sheet date, he was owed £1,800 (2020: £15,675) by the Company.
No interest was charged on this loan during the period.

D Gee Ltd
The above is a related party by virtue of common control.
At the balance sheet date, the related party owed £32,052 (2020: £36,752) to the Company.
No interest was charged on this loan during the period.

D Gee Enterprises Ltd
The above is a related party by virtue of common control.
At the balance sheet date, the related party was owed £NIL (2020: £Nil) by the Company.
No interest was charged on this loan during the period.

9. Ultimate Controlling Party
The company's ultimate controlling party is Y K Hallouma by virtue of his ownership of 100% of the issued share capital in the company.
10. General Information
GH Motortec Consultants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08224160 . The registered office is 65b East Barnet Road, Barnet, Hertfordshire, EN4 8RN.
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