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REGISTERED NUMBER: 01513241 (England and Wales)









Unaudited Financial Statements

for the Year Ended 31 January 2023

for

Goyt Investments Limited

Goyt Investments Limited (Registered number: 01513241)






Contents of the Financial Statements
for the Year Ended 31 January 2023




Page

Balance Sheet 1

Notes to the Financial Statements 3


Goyt Investments Limited (Registered number: 01513241)

Balance Sheet
31 January 2023

31.1.23 31.1.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 153,305 152,260
Investments 5 47,433 356,987
200,738 509,247

CURRENT ASSETS
Debtors 6 50,375 1,716
Cash at bank and in hand 137,969 80,035
188,344 81,751
CREDITORS
Amounts falling due within one year 7 (40,101 ) (89,717 )
NET CURRENT ASSETS/(LIABILITIES) 148,243 (7,966 )
TOTAL ASSETS LESS CURRENT LIABILITIES 348,981 501,281

PROVISIONS FOR LIABILITIES (26,150 ) (26,150 )
NET ASSETS 322,831 475,131

CAPITAL AND RESERVES
Called up share capital 300 300
Share premium 188,477 188,477
Fair value reserve 8 134,033 130,392
Retained earnings 21 155,962
SHAREHOLDERS' FUNDS 322,831 475,131

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 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.

Goyt Investments Limited (Registered number: 01513241)

Balance Sheet - continued
31 January 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 September 2023 and were signed on its behalf by:





Mrs C M McGregor-Dearie - Director


Goyt Investments Limited (Registered number: 01513241)

Notes to the Financial Statements
for the Year Ended 31 January 2023

1. STATUTORY INFORMATION

Goyt Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 01513241

Registered office: Westminster House
10 Westminster Road
Macclesfield
Cheshire
SK10 1BX

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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable.

Interest income is recognised using the effective interest method and dividend income is recognised as the company's right to receive payment is established.

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 - 33% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Goyt Investments Limited (Registered number: 01513241)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

4. TANGIBLE FIXED ASSETS
Freehold
land & Plant and
buildings machinery Totals
£    £    £   
COST OR VALUATION
At 1 February 2022 150,000 10,263 160,263
Additions - 2,516 2,516
At 31 January 2023 150,000 12,779 162,779
DEPRECIATION
At 1 February 2022 - 8,003 8,003
Charge for year - 1,471 1,471
At 31 January 2023 - 9,474 9,474
NET BOOK VALUE
At 31 January 2023 150,000 3,305 153,305
At 31 January 2022 150,000 2,260 152,260

Cost or valuation at 31 January 2023 is represented by:

Freehold
land & Plant and
buildings machinery Totals
£    £    £   
Valuation in 2017 144,000 - 144,000
Cost 6,000 12,779 18,779
150,000 12,779 162,779

If Freehold land and buildings had not been revalued they would have been included at the following historical cost:

31.1.23 31.1.22
£    £   
Cost 6,000 6,000

Freehold land and buildings were valued on an open market basis on 31 January 2017 by Garner & Sons Ltd, Estate Agents .

Goyt Investments Limited (Registered number: 01513241)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

5. FIXED ASSET INVESTMENTS
Listed
investments
£   
COST OR VALUATION
At 1 February 2022 356,987
Additions 23,786
Disposals (334,680 )
Revaluations 3,641
Impairments (2,301 )
At 31 January 2023 47,433
NET BOOK VALUE
At 31 January 2023 47,433
At 31 January 2022 356,987

Cost or valuation at 31 January 2023 is represented by:

Listed
investments
£   
Valuation in 2021 93
Valuation in 2023 29,340
Cost 18,000
47,433

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Trade debtors 1,667 1,667
Other debtors 48,708 49
50,375 1,716

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Taxation and social security - (229 )
Other creditors 40,101 89,946
40,101 89,717

8. RESERVES
Fair
value
reserve
£   
At 1 February 2022 130,392
Revaluation in year 3,641

At 31 January 2023 134,033

Goyt Investments Limited (Registered number: 01513241)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2023 and 31 January 2022:

31.1.23 31.1.22
£    £   
Mrs P A Parkinson
Balance outstanding at start of year - -
Amounts advanced 24,627 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 24,627 -

Mrs C M McGregor-Dearie
Balance outstanding at start of year - -
Amounts advanced 23,941 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 23,941 -

Loans are interest free and repaid within 9 months of the year end.