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REGISTERED NUMBER: 08467427 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 March 2023

for

Garrido Berman Limited

Garrido Berman Limited (Registered number: 08467427)






Contents of the Financial Statements
for the year ended 31 March 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Garrido Berman Limited

Company Information
for the year ended 31 March 2023







DIRECTORS: M Berman
I S Berman





REGISTERED OFFICE: 120 Cockfosters Road
London
EN4 0DZ





REGISTERED NUMBER: 08467427 (England and Wales)





ACCOUNTANTS: G & A Partners LLP
Chartered Accountants
120 Cockfosters Road
Barnet
EN4 0DZ

Garrido Berman Limited (Registered number: 08467427)

Statement of Financial Position
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,556 1,869

CURRENT ASSETS
Debtors 5 - 2,500
Cash at bank 11,893 39,138
11,893 41,638
CREDITORS
Amounts falling due within one year 6 9,757 28,497
NET CURRENT ASSETS 2,136 13,141
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,692

15,010

PROVISIONS FOR LIABILITIES 7 296 355
NET ASSETS 3,396 14,655

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 3,394 14,653
SHAREHOLDERS' FUNDS 3,396 14,655

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 directors acknowledge their 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.

Garrido Berman Limited (Registered number: 08467427)

Statement of Financial Position - 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 July 2023 and were signed on its behalf by:





M Berman - Director


Garrido Berman Limited (Registered number: 08467427)

Notes to the Financial Statements
for the year ended 31 March 2023

1. STATUTORY INFORMATION

Garrido Berman 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents sales of services net of VAT and trade discounts. Turnover is recognised when the services are provided to the customer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% 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 statement of financial position date.

Deferred tax
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

However, deferred tax asset is recognised only to the extent that the director considers that it is more likely that not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and law enacted or substantively enacted at the balance sheet date.

3. EMPLOYEES AND DIRECTORS

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

Garrido Berman Limited (Registered number: 08467427)

Notes to the Financial Statements - continued
for the year ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2022 2,105 4,013 6,118
Additions - 205 205
At 31 March 2023 2,105 4,218 6,323
DEPRECIATION
At 1 April 2022 2,043 2,206 4,249
Charge for year 15 503 518
At 31 March 2023 2,058 2,709 4,767
NET BOOK VALUE
At 31 March 2023 47 1,509 1,556
At 31 March 2022 62 1,807 1,869

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors - 2,500

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Taxation and social security 7,021 16,314
Other creditors 2,736 12,183
9,757 28,497

7. PROVISIONS FOR LIABILITIES
31.3.23 31.3.22
£    £   
Deferred tax 296 355

Deferred
tax
£   
Balance at 1 April 2022 355
Provided during year (59 )
Balance at 31 March 2023 296