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dpl-frs:CostSales dpl-frs:Item11 2021-05-31 10656083 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-05-31 10656083 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 10656083 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 10656083 frs-bus:Original dpl-frs:Item12 2021-06-01 2022-05-31 10656083 frs-bus:Original dpl-frs:Item12 2021-05-31 10656083 frs-bus:Original dpl-frs:Item12 2022-05-31 10656083 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 10656083 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-05-31 10656083 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-05-31 10656083 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 10656083 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 10656083 frs-bus:Original 1 2021-06-01 2022-05-31 10656083 frs-bus:Original frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 10656083
Giant Screening Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Giant Accounts Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 10656083
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 272,457 54,516
Tangible Assets 5 - 86
272,457 54,602
CURRENT ASSETS
Debtors 6 706,799 533,237
Cash at bank and in hand 1,118,502 1,957,159
1,825,301 2,490,396
Creditors: Amounts Falling Due Within One Year 7 (721,985 ) (653,864 )
NET CURRENT ASSETS (LIABILITIES) 1,103,316 1,836,532
TOTAL ASSETS LESS CURRENT LIABILITIES 1,375,773 1,891,134
NET ASSETS 1,375,773 1,891,134
CAPITAL AND RESERVES
Called up share capital 8 105 105
Share premium account 2,495 2,495
Profit and Loss Account 1,373,173 1,888,534
SHAREHOLDERS' FUNDS 1,375,773 1,891,134
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For the year ending 31 May 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
Michael Henry
Director
24/11/2023
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Giant Screening Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10656083 . The registered office is Fourth Floor, 90 High Holborn, London, WC1V 6LJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, 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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.
Other intangible assets are software. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Fixtures & Fittings 3 years straight line
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
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2.5. 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 recognised in the company's statement of financial position 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 recognised 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, 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 loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement 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 are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
2.6. Foreign Currencies
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.
2.7. 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 income statement 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.
The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Where items recognised in other comprehensive income or equity are chargeable to or deductible for tax purposes, the resulting current or deferred tax expense or income is presented in the same component of comprehensive income or equity as the transaction or other event that resulted in the tax expense or income. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
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2.8. 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.
2.9. 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.
2.10. Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible 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 cashgenerating unit to which the asset belongs.
2.11. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 23 (2022: 17)
23 17
4. Intangible Assets
Other
£
Cost
As at 1 June 2022 54,516
Additions 217,941
As at 31 May 2023 272,457
Net Book Value
As at 31 May 2023 272,457
As at 1 June 2022 54,516
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5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 June 2022 16,077
As at 31 May 2023 16,077
Depreciation
As at 1 June 2022 15,991
Provided during the period 86
As at 31 May 2023 16,077
Net Book Value
As at 31 May 2023 -
As at 1 June 2022 86
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 662,025 483,264
Other debtors 44,774 49,973
706,799 533,237
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 219,185 142,806
Corporation tax 178,101 190,951
Other taxes and social security 24,716 37,386
VAT 106,976 81,119
Other creditors 193,007 201,602
721,985 653,864
8. Share Capital
2023 2022
Allotted, called up and fully paid £ £
1,000 Ordinary Shares of £ 0.100 each 100 100
53 Ordinary B shares of £ 0.100 each 5 5
105 105
Ordinary shares hold full voting rights and full entitlement to profit and capital distributions.
B Ordinary shares are not entitled to receive notice of, or attended or vote, at any general meeting of the company, nor are they entitled to receive or vote upon any written resolution of the company. The holders of B Ordinary shares shall not be entitled to receive any dividend or distribution; and on a return of assets, whether on liquidation or otherwise, the B Ordinary shares shall entitle the holder thereof only to the repayment of the higher of: The nominal value of; and any amounts paid up on, such B Ordinary shares, in each case, after the repayment of the capital paid up on the other shares and the holders of the B Ordinary shall not be entitled to any further participation in the assets or profits on the company
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9. Related Party Transactions
Giant Precision Limitedamounts were outstanding at the reporting end date: £4790

Giant Precision Limited

amounts were outstanding at the reporting end date: £4790

Other related partiesCompanies within the groupSales: £178,327 Purchases £313,307

Other related parties

Companies within the group

Sales: £178,327 Purchases £313,307

10. Cash and cash equivalents
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.
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