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Registered Number: 06725476
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 October 2022

for

G M BROTHERS (UK) LIMITED

 

 
Notes

 
2022
£

  2021
£
(as restated)
Fixed assets      
Tangible fixed assets 5 1,541    1,927 
1,541    1,927 
Current assets      
Stocks 1,800    3,500 
Debtors: amounts falling due within one year 9,941    12,682 
Cash at bank and in hand 36,602    81,222 
48,343    97,404 
Creditors: amount falling due within one year (10,926)   (14,404)
Net current assets 37,417    83,000 
 
Total assets less current liabilities 38,958    84,927 
Creditors: amount falling due after more than one year (36,427)   (47,500)
Provisions for liabilities 710    710 
Net assets 3,241    38,137 
 

Capital and reserves
     
Called up share capital 6 2    2 
Profit and loss account 3,239    38,135 
Shareholder's funds 3,241    38,137 
 


For the year ended 31 October 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 18 October 2023 and were signed by:


-------------------------------
Shamina Akther Chowdhury
Director
1
General Information
G M BROTHERS (UK) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06725476, registration address 178 GREEN STREET, LONDON, E7 8JQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Directors' Emoluments

     
Director did not take any remuneration during this period.

3.

Staff Costs

2022   2021
 
Average number of employees during the year Number   Number
Administration 1    1 
Production 2    2 
Sales 1    1 
 

4.

Average number of employees

Average number of employees during the year was 4 (2021 : 4).
5.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 November 2021 24,550    2,686    27,236 
Additions    
Disposals    
At 31 October 2022 24,550    2,686    27,236 
Depreciation
At 01 November 2021 23,094    2,216    25,310 
Charge for year 291    94    385 
On disposals    
At 31 October 2022 23,385    2,310    25,695 
Net book values
Closing balance as at 31 October 2022 1,165    376    1,541 
Opening balance as at 01 November 2021 1,456    471    1,927 


6.

Share Capital

Allotted, called up and fully paid
2022
£
  2021
£
2 Class A shares of £1.00 each  
 

2