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Registered number: 09841699
GS4UP LIMITED
ABRIDGED Financial Statements
For The Year Ended 30 September 2022
John A. Porter & Co.
74 Dickenson Road
Rusholme
Manchester
M14 5HF
Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 09841699
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 58,576 72,415
58,576 72,415
CURRENT ASSETS
Debtors 9,240 -
Cash at bank and in hand 30,390 67,687
39,630 67,687
Creditors: Amounts Falling Due Within One Year (24,135 ) (60,465 )
NET CURRENT ASSETS (LIABILITIES) 15,495 7,222
TOTAL ASSETS LESS CURRENT LIABILITIES 74,071 79,637
Creditors: Amounts Falling Due After More Than One Year (35,469 ) (22,382 )
NET ASSETS 38,602 57,255
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 38,600 57,253
SHAREHOLDERS' FUNDS 38,602 57,255
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For the year ending 30 September 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2022 in accordance with section 444(2A) of the Companies Act 2006.
The financial statements were approved by the board of directors on 15 September 2023 and were signed on its behalf by:
Mr Zulfiqar Ahmad
Director
15 September 2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
GS4UP LIMITED is a private company, limited by shares, incorporated in England & Wales.
The registered number is 09841699 .
The registered office is 74 Dickenson Road, Rusholme, Manchester, M14 5HF.
Dividends paid to the Directors, Mr Zulfiqar Ahmad and Mrs Sobia Riaz, are reported in the notes to the accounts.
There are no other related party transactions to report.
There are no contingent liabilities or post balance sheet events to report.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
The business is VAT registered and reverted to the standard scheme from 1 January 2022.
Under the standard scheme turnover represents total invoices issued net of VAT.
Prior to this the business operated under the Flat Rate Scheme whereby turnover representrd total gross invoiced fees inclusive of output VAT but net of the amounts of VAT paid to the VAT Office in accordance with the regulations of the Flat Rate Scheme.
Under the Flat Rate Scheme expenses are reported inclusive of VAT.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.
Depreciation is calculated at the following annual rates in order to write off each asset over its estimated useful life.
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
No depreciation is charged in the year of acquisition.
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Work in progress has been valued at prime cost of labour and materials plus other direct expenses.
2.6. Accounting Reference Date
The accounting reference date is 30 September.
These accounts are for the year ended 30 September 2022.
2.7. Comparative Figures
The comparative figures used throughout these accounts are as at 30 September 2021 or are for the year ended on that date.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, who are employed under a contract of service during the year was: NIL (2021: NIL)
- -
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4. Interest Payable and Similar Charges
2022 2021
£ £
Bank loans and overdrafts 302 -
Finance charges payable under finance leases 844 281
Other finance charges 243 -
1,389 281
5. Tangible Assets
Total
£
Cost
As at 1 October 2021 74,583
Additions 644
As at 30 September 2022 75,227
Depreciation
As at 1 October 2021 2,168
Provided during the period 14,483
As at 30 September 2022 16,651
Net Book Value
As at 30 September 2022 58,576
As at 1 October 2021 72,415
Included above are assets held under finance leases with a net book value as follows:
2022 2021
£ £
Motor Vehicles 54,806 68,508
54,806 68,508
7. Obligations Under Finance Leases
2022 2021
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,237 9,237
Later than one year and not later than five years 15,396 24,634
24,633 33,871
Less: Finance charges allocated to future periods 2,251 3,096
22,382 30,775
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8. Share Capital
2022 2021
Allotted, called up and fully paid £ £
1 Ordinary A shares of £ 1.00 each 1 1
1 Ordinary B shares of £ 1.00 each 1 1
2 2
On 1 October 2018 the existing 1 £1 Ordinary Share held by Mr Zulfiqar Ahmad was designated as 1 £1 A Ordinary Voting Share.
On 1 October 2018 1 £1 B Ordinary Non-Voting Share was allotted to Mrs Sobia Riaz.
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2022 2021
£ £
Mrs Sobia Riaz 2,500 5,000
Mr Zulfiqar Ahmad 2,500 5,000
10. Dividends
2022 2021
£ £
On equity shares:
Interim dividend paid 5,000 10,000
5,000 10,000
11. Ultimate Controlling Party
The Company was controlled throughout the year by Mr Zulfiqar Ahmad who held the 1 £1 Ordinary Voting Share in issue.
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