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Company Registration No. 04676966 (England and Wales)
Gerry Pounder Associates Ltd Unaudited accounts for the year ended 31 March 2023
Gerry Pounder Associates Ltd Unaudited accounts Contents
Page
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Gerry Pounder Associates Ltd Company Information for the year ended 31 March 2023
Director
Mr A G Pounder
Company Number
04676966 (England and Wales)
Registered Office
Unit 2 Skyways Commercial Campus Amy Johnson Way Blackpool Lancashire FY4 3RS UK
Accountants
Christine Chu 261 the Green Eccleston PR7 5TF
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Gerry Pounder Associates Ltd Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
116,849 
127,345 
Current assets
Inventories
300 
300 
Debtors
190,060 
52,971 
Cash at bank and in hand
350,257 
377,360 
540,617 
430,631 
Creditors: amounts falling due within one year
(95,945)
(63,034)
Net current assets
444,672 
367,597 
Total assets less current liabilities
561,521 
494,942 
Provisions for liabilities
Other provisions
- 
(1,287)
Net assets
561,521 
493,655 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
561,421 
493,555 
Shareholders' funds
561,521 
493,655 
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 November 2023 and were signed on its behalf by
Mr A G Pounder Director Company Registration No. 04676966
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Gerry Pounder Associates Ltd Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Gerry Pounder Associates Ltd is a private company, limited by shares, registered in England and Wales, registration number 04676966. The registered office is Unit 2 Skyways Commercial Campus, Amy Johnson Way, Blackpool, Lancashire, FY4 3RS, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
4% on cost
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
Stocks
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Gerry Pounder Associates Ltd Notes to the Accounts for the year ended 31 March 2023
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 April 2022
144,888 
11,394 
24,090 
10,336 
67,274 
257,982 
Disposals
(985)
- 
- 
- 
(1,219)
(2,204)
At 31 March 2023
143,903 
11,394 
24,090 
10,336 
66,055 
255,778 
Depreciation
At 1 April 2022
33,647 
11,191 
19,218 
7,507 
59,074 
130,637 
Charge for the year
5,712 
51 
1,218 
706 
1,585 
9,272 
On disposals
- 
- 
- 
- 
(980)
(980)
At 31 March 2023
39,359 
11,242 
20,436 
8,213 
59,679 
138,929 
Net book value
At 31 March 2023
104,544 
152 
3,654 
2,123 
6,376 
116,849 
At 31 March 2022
111,241 
203 
4,872 
2,829 
8,200 
127,345 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
187,739 
50,675 
Accrued income and prepayments
1,383 
1,358 
Other debtors
938 
938 
190,060 
52,971 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
58,520 
38,102 
Trade creditors
828 
2,870 
Taxes and social security
33,966 
19,311 
Other creditors
1,041 
517 
Accruals
1,590 
2,234 
95,945 
63,034 
7
Average number of employees
During the year the average number of employees was 4 (2022: 5).
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