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REGISTERED NUMBER: 07526100 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2023

FOR

G.A. PARTNERS LIMITED

G.A. PARTNERS LIMITED (REGISTERED NUMBER: 07526100)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


G.A. PARTNERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2023







DIRECTOR: Miss R L Georgiou





REGISTERED OFFICE: Unit 2.02
High Weald House
Glovers End
Bexhill
East Sussex
TN39 5ES





REGISTERED NUMBER: 07526100 (England and Wales)





ACCOUNTANTS: Acuity Professional Partnership LLP
Unit 2.02
High Weald House
Glovers End
Bexhill
East Sussex
TN39 5ES

G.A. PARTNERS LIMITED (REGISTERED NUMBER: 07526100)

BALANCE SHEET
28 FEBRUARY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 14,759 17,233
14,759 17,233

CURRENT ASSETS
Cash at bank and in hand 1,153 1,991

CREDITORS
Amounts falling due within one year 6 10,050 9,946
NET CURRENT LIABILITIES (8,897 ) (7,955 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,862

9,278

PROVISIONS FOR LIABILITIES 7 2,804 3,274
NET ASSETS 3,058 6,004

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 2,958 5,904
SHAREHOLDERS' FUNDS 3,058 6,004

G.A. PARTNERS LIMITED (REGISTERED NUMBER: 07526100)

BALANCE SHEET - continued
28 FEBRUARY 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 November 2023 and were signed by:





Miss R L Georgiou - Director


G.A. PARTNERS LIMITED (REGISTERED NUMBER: 07526100)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023


1. STATUTORY INFORMATION

G.A. Partners Limited 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 2011, 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 - 15% on reducing balance
Fixtures and fittings - 25% on reducing balance

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 2 ) .

G.A. PARTNERS LIMITED (REGISTERED NUMBER: 07526100)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
Cost
At 1 March 2022
and 28 February 2023 35,000
Amortisation
At 1 March 2022
and 28 February 2023 35,000
Net book value
At 28 February 2023 -
At 28 February 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
Cost
At 1 March 2022 35,310 4,072 39,382
Additions 336 - 336
At 28 February 2023 35,646 4,072 39,718
Depreciation
At 1 March 2022 19,829 2,320 22,149
Charge for year 2,373 437 2,810
At 28 February 2023 22,202 2,757 24,959
Net book value
At 28 February 2023 13,444 1,315 14,759
At 28 February 2022 15,481 1,752 17,233

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed to participating interests 7,967 7,058
Tax 225 599
Social security and other taxes 478 768
Directors' current accounts - 355
Accruals and deferred income 1,380 1,166
10,050 9,946

G.A. PARTNERS LIMITED (REGISTERED NUMBER: 07526100)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023


7. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 2,804 3,274

Deferred
tax
£   
Balance at 1 March 2022 3,274
Provided during year (470 )
Balance at 28 February 2023 2,804

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100