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Registered number: 13964231
Gabha Creative Studios Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
Arque Consulting
Addington Business Centre, 24 Vulcan Way
New Addington
Surrey
CR0 9UG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13964231
2023
Notes £ £
FIXED ASSETS
Tangible Assets 3 9,468
9,468
CURRENT ASSETS
Stocks 4 6,750
Debtors 5 12,950
Cash at bank and in hand 281
19,981
Creditors: Amounts Falling Due Within One Year 6 (28,606 )
NET CURRENT ASSETS (LIABILITIES) (8,625 )
TOTAL ASSETS LESS CURRENT LIABILITIES 843
NET ASSETS 843
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account 743
SHAREHOLDERS' FUNDS 843
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Page 2
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 member has 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.
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
Mr Dafydd Upsdell
Director
28th July 2023
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern with the continued support from it's sister company in Ireland.
1.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Fixtures & Fittings 25% Reducing balance
Computer Equipment 33.33% Straight line
1.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL
-
3. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2022 - - -
Additions 850 9,144 9,994
As at 31 March 2023 850 9,144 9,994
Depreciation
As at 1 April 2022 - - -
Provided during the period 18 508 526
As at 31 March 2023 18 508 526
Net Book Value
As at 31 March 2023 832 8,636 9,468
As at 1 April 2022 - - -
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4. Stocks
2023
£
Stock - work in progress 6,750
6,750
5. Debtors
2023
£
Due within one year
Trade debtors 12,850
Director's loan account 100
12,950
6. Creditors: Amounts Falling Due Within One Year
2023
£
VAT 3,008
Accruals and deferred income 400
Amounts owed to group undertakings 25,198
28,606
7. Share Capital
2023
£
Allotted, Called up and fully paid 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
9. General Information
Gabha Creative Studios Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13964231 . The registered office is Addington Business Centre, 24 Vulcan Way, New Addington, Surrey, CR0 9UG.
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