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Registered number: 09950348
The Godney Gathering Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
GC Accounting Ltd
FMAAT
42 Green Lane Avenue
Street
BA16 0QU
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09950348
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 33,300 33,300
Tangible Assets 5 6,611 5,299
39,911 38,599
CURRENT ASSETS
Debtors 6 (19,797 ) (32,887 )
Cash at bank and in hand 6,297 33,634
(13,500 ) 747
Creditors: Amounts Falling Due Within One Year 7 (37,693 ) (37,527 )
NET CURRENT ASSETS (LIABILITIES) (51,193 ) (36,780 )
TOTAL ASSETS LESS CURRENT LIABILITIES (11,282 ) 1,819
NET (LIABILITIES)/ASSETS (11,282 ) 1,819
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (11,382 ) 1,719
SHAREHOLDERS' FUNDS (11,282) 1,819
Page 1
Page 2
For the year ending 31 October 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
Mr M Daniells
Director
8th February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Godney Gathering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09950348 . The registered office is 42 Green Lane Avenue, Street, Somerset, BA16 0QU.
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 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... 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:
Plant & Machinery 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2022 33,300
As at 31 October 2023 33,300
Net Book Value
As at 31 October 2023 33,300
As at 1 November 2022 33,300
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2022 3,250 4,217 7,467
Additions 2,965 - 2,965
As at 31 October 2023 6,215 4,217 10,432
Depreciation
As at 1 November 2022 650 1,518 2,168
Provided during the period 1,113 540 1,653
As at 31 October 2023 1,763 2,058 3,821
Net Book Value
As at 31 October 2023 4,452 2,159 6,611
As at 1 November 2022 2,600 2,699 5,299
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 4,382 4,096
Prepayments and accrued income (24,868 ) (36,983 )
VAT 689 -
(19,797 ) (32,887 )
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 1
Corporation tax 2 1
VAT - 223
Accruals 568 491
Directors' loan accounts 37,123 36,811
37,693 37,527
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5