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REGISTERED NUMBER: 08947129 (England and Wales)







Unaudited Financial Statements for the Year Ended 31 March 2023

for

Gapper Construction Ltd

Gapper Construction Ltd (Registered number: 08947129)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Gapper Construction Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTOR: R E Gapper





REGISTERED OFFICE: Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
BS32 4JY





REGISTERED NUMBER: 08947129 (England and Wales)





ACCOUNTANTS: Dunkley's
Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
BS32 4JY

Gapper Construction Ltd (Registered number: 08947129)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,600 3,200
Tangible assets 5 18,512 23,583
20,112 26,783

CURRENT ASSETS
Debtors 6 7,639 4,053
Cash at bank 14,878 9,919
22,517 13,972
CREDITORS
Amounts falling due within one year 7 9,818 14,565
NET CURRENT ASSETS/(LIABILITIES) 12,699 (593 )
TOTAL ASSETS LESS CURRENT LIABILITIES 32,811 26,190

CREDITORS
Amounts falling due after more than one year 8 (8,915 ) (14,000 )

PROVISIONS FOR LIABILITIES (3,517 ) -
NET ASSETS 20,379 12,190

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 20,279 12,090
SHAREHOLDERS' FUNDS 20,379 12,190

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Gapper Construction Ltd (Registered number: 08947129)

Balance Sheet - continued
31 March 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 director and authorised for issue on 3 November 2023 and were signed by:





R E Gapper - Director


Gapper Construction Ltd (Registered number: 08947129)

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

1. STATUTORY INFORMATION

Gapper Construction Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on reducing balance
Fixtures and fittings - 33% on reducing balance
Computer equipment - 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 1 (2022 - 1 ) .

Gapper Construction Ltd (Registered number: 08947129)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 16,000
AMORTISATION
At 1 April 2022 12,800
Charge for year 1,600
At 31 March 2023 14,400
NET BOOK VALUE
At 31 March 2023 1,600
At 31 March 2022 3,200

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2022 8,651 472 26,499 2,084 37,706
Additions 716 - - 314 1,030
Disposals - - - (1,563 ) (1,563 )
Reclassification/transfer 26,499 - (26,499 ) - -
At 31 March 2023 35,866 472 - 835 37,173
DEPRECIATION
At 1 April 2022 5,493 265 6,625 1,740 14,123
Charge for year 5,822 68 - 187 6,077
Eliminated on disposal - - - (1,539 ) (1,539 )
Reclassification/transfer 6,625 - (6,625 ) - -
At 31 March 2023 17,940 333 - 388 18,661
NET BOOK VALUE
At 31 March 2023 17,926 139 - 447 18,512
At 31 March 2022 3,158 207 19,874 344 23,583

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Amounts owed by group undertakings 2,553 -
Other debtors 3,637 4,053
VAT 1,328 -
Prepayments and accrued income 121 -
7,639 4,053

Gapper Construction Ltd (Registered number: 08947129)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 4,000 4,000
Trade creditors - (1 )
Tax - 2,308
Social security and other taxes - 100
VAT - 1,303
Other creditors 1,953 5,453
Directors' current accounts 2,415 183
Accrued expenses 1,450 1,219
9,818 14,565

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans - 1-2 years 4,000 4,000
Bank loans - 2-5 years 4,915 10,000
8,915 14,000

9. SECURED DEBTS

The following secured debts are included within creditors:

31.3.23 31.3.22
£    £   
Bank loans 12,915 18,000

'Bank loans' relate to a Bounce Back Loan with Starling. The government has provided security for the full loan amount.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
100 Ordinary £1 100 100

11. RELATED PARTY DISCLOSURES

As at 31 March 2023 Gapper Construction Limited was owed £2,553 by a company with a director/shareholder in common.

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R E Gapper.