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Registered number: 01350701
Genalog Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Harpers Accountancy LLP
PO Box 293
Lewes
BN7 9PG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—9
Page 1
Balance Sheet
Registered number: 01350701
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 376,430 297,265
376,430 297,265
CURRENT ASSETS
Stocks 4 1,028,149 918,566
Debtors 5 934,487 722,327
Cash at bank and in hand 1,912,073 1,610,195
3,874,709 3,251,088
Creditors: Amounts Falling Due Within One Year 6 (887,037 ) (788,434 )
NET CURRENT ASSETS (LIABILITIES) 2,987,672 2,462,654
TOTAL ASSETS LESS CURRENT LIABILITIES 3,364,102 2,759,919
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (36,224 ) (13,247 )
NET ASSETS 3,327,878 2,746,672
CAPITAL AND RESERVES
Called up share capital 8 97 100
Capital redemption reserve 12 9
Profit and Loss Account 3,327,769 2,746,563
SHAREHOLDERS' FUNDS 3,327,878 2,746,672
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For the year ending 31 March 2023 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.
On behalf of the board
Mrs B J Reed
Director
03/11/2023
The notes on pages 3 to 9 form part of these financial statements.
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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. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

1.2. Going Concern Disclosure
The directors have assessed whether the going concern basis of preparation continues to be appropriate, based on whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern. This assessment has been required in the light of the significant uncertainty around the short to medium impact of the Covid-19 virus. At the time of approving the financial statements the directors believe that all appropriate measures have been or will be taken to ensure that the company will be able to continue its operations for at least the next 12 months and thus conclude that the going concern basis remains appropriate.


1.3. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for the assembly and distribution of electronic components and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.



1.4. 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:
Freehold Straight Line Over 50 years
Plant & Machinery 25% reducing balance basis
Motor Vehicles 25% reducing balance basis
Fixtures & Fittings 25% reducing balance basis
Computer Equipment 33% reducing balance basis
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.



Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
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1.5. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount ofstocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
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1.6. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognized in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognized amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loan, loans from fellow group companies and preference shares that am classified as debt, are initially recognised at transaction price unless the endangerment constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due Within one year or less. If not, they are presented as non-current liabilities. Trade creditors am recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Equity Instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.
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1.7. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
1.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
1.9. Government Assistance
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied isrecognised as a liability.

1.10. Cash at bank and in hand
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.


1.11. Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.12. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless the costs are required to be recognised as part of the cost of stock or fixed assets.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 28 (2022: 27)
28 27
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3. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2022 389,427 129,697 8,885 118,331
Additions 10,200 68,989 26,820 4,580
As at 31 March 2023 399,627 198,686 35,705 122,911
Depreciation
As at 1 April 2022 163,099 94,924 7,723 117,314
Provided during the period 5,993 25,046 848 1,400
As at 31 March 2023 169,092 119,970 8,571 118,714
Net Book Value
As at 31 March 2023 230,535 78,716 27,134 4,197
As at 1 April 2022 226,328 34,773 1,162 1,017
Computer Equipment Total
£ £
Cost
As at 1 April 2022 40,260 686,600
Additions 11,839 122,428
As at 31 March 2023 52,099 809,028
Depreciation
As at 1 April 2022 6,275 389,335
Provided during the period 9,976 43,263
As at 31 March 2023 16,251 432,598
Net Book Value
As at 31 March 2023 35,848 376,430
As at 1 April 2022 33,985 297,265
4. Stocks
2023 2022
£ £
Stock - finished goods 1,028,149 918,566
1,028,149 918,566
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5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 885,571 706,551
Prepayments and accrued income 48,916 15,776
934,487 722,327
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 587,569 532,437
Corporation tax 187,622 184,083
Other taxes and social security 31,383 15,245
VAT 61,314 44,267
Pension creditor 3,971 2,889
Accruals and deferred income 9,465 6,000
Directors' loan accounts 5,713 3,513
887,037 788,434
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Deferred Tax 36,224 13,247
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8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 97 100
Value Number 2023 2022
Allotted, called up and fully paid £ £ £
Ordinary Shares 1 93 93 93
Ordinary A shares 1 4 4 7
97 97 100
On 13 June 2022, the company reclassified 3 Ordinary A Convertible £1.00 Shares to 3 Ordinary £1.00 Shares.
On 15 June 2022, 3 Ordinary Shares were purchased by the company and subsequently cancelled.
9. General Information
Genalog Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01350701 . The registered office is Gills Green Oast, Gills Green, Cranbrook, Kent, TN18 5ET.
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