GARD U-LINE LTD

Company Registration Number:
SC721207 (Scotland)

Unaudited statutory accounts for the year ended 31 January 2023

Period of accounts

Start date: 27 January 2022

End date: 31 January 2023

GARD U-LINE LTD

Contents of the Financial Statements

for the Period Ended 31 January 2023

Company Information - 3
Balance sheet - 4
Additional notes - 6
Balance sheet notes - 9

GARD U-LINE LTD

Company Information

for the Period Ended 31 January 2023




Director: G Angelis
Secretary: A Mackay
Registered office: Orchard Towers, Level 3
142 Sinclair Road
Aberdeen
GB-SCT
AB11 9PR
Company Registration Number: SC721207 (Scotland)

GARD U-LINE LTD

Balance sheet

As at 31 January 2023


Notes

2023
£
Fixed assets
Intangible assets: 4 1
Total fixed assets: 1
Current assets
Cash at bank and in hand: 62
Total current assets: 62
Net current assets (liabilities): 62
Total assets less current liabilities: 63
Total net assets (liabilities): 63

The notes form part of these financial statements

GARD U-LINE LTD

Balance sheet continued

As at 31 January 2023


Notes

2023
£
Capital and reserves
Called up share capital: 1
Profit and loss account: 62
Shareholders funds: 63

For the year ending 31 January 2023 the company was entitled to exemption 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.

This report was approved by the board of directors on 26 October 2023
And Signed On Behalf Of The Board By:

Name: G Angelis
Status: Director

Name: A Mackay
Status: Director

The notes form part of these financial statements

GARD U-LINE LTD

Notes to the Financial Statements

for the Period Ended 31 January 2023

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes

GARD U-LINE LTD

Notes to the Financial Statements

for the Period Ended 31 January 2023

  • 2. Employees


    2023
    Average number of employees during the period 0

GARD U-LINE LTD

Notes to the Financial Statements

for the Period Ended 31 January 2023

  • 3. Off balance sheet disclosure

    No

GARD U-LINE LTD

Notes to the Financial Statements

for the Period Ended 31 January 2023

4. Intangible assets

Goodwill Total
Cost £ £
Additions 1 1
Disposals - -
Revaluations - -
Transfers - -
At 31 January 2023 1 1
Amortisation
Charge for year - -
On disposals - -
Other adjustments - -
Amortisation at 31 January 2023 - -
Net book value
Net book value at 31 January 2023 1 1

A notional £1 has been included under 'Intangible Assets' to highlight the operational outflow of funds towards the cost of purchasing an Intellectual Property outright in the year 2023-2024. At this time the full value of the IP will appear in the Fixed Asset schedule.