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2021-06-01 2022-05-31 08576761 frs-core:CurrentFinancialInstruments 11 2022-05-31 08576761 frs-core:Non-currentFinancialInstruments 11 2022-05-31 08576761 12 2021-06-01 2022-05-31 08576761 frs-core:CurrentFinancialInstruments 12 2022-05-31 08576761 frs-core:Non-currentFinancialInstruments 12 2022-05-31 08576761 13 2021-06-01 2022-05-31 08576761 frs-core:CurrentFinancialInstruments 13 2022-05-31 08576761 frs-core:Non-currentFinancialInstruments 13 2022-05-31 08576761 14 2021-06-01 2022-05-31 08576761 frs-core:CurrentFinancialInstruments 14 2022-05-31 08576761 frs-core:Non-currentFinancialInstruments 14 2022-05-31 08576761 15 2021-06-01 2022-05-31 08576761 frs-core:CurrentFinancialInstruments 15 2022-05-31 08576761 frs-core:Non-currentFinancialInstruments 15 2022-05-31 08576761 16 2021-06-01 2022-05-31 08576761 frs-core:CurrentFinancialInstruments 16 2022-05-31 08576761 frs-core:Non-currentFinancialInstruments 16 2022-05-31 08576761 17 2021-06-01 2022-05-31 08576761 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2022-05-31 08576761 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 08576761 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 08576761 dpl-frs:Item7 2021-06-01 2022-05-31 08576761 dpl-frs:Item7 2021-05-31 08576761 dpl-frs:Item7 2022-05-31 08576761 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 08576761 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 08576761 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 08576761 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 08576761 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 08576761 dpl-frs:Item8 2021-06-01 2022-05-31 08576761 dpl-frs:Item8 2021-05-31 08576761 dpl-frs:Item8 2022-05-31 08576761 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 08576761 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 08576761 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 08576761 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 08576761 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 08576761 dpl-frs:Item9 2021-06-01 2022-05-31 08576761 dpl-frs:Item9 2021-05-31 08576761 dpl-frs:Item9 2022-05-31 08576761 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 08576761 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 08576761 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 08576761 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 08576761 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 08576761 dpl-frs:Item10 2021-06-01 2022-05-31 08576761 dpl-frs:Item10 2021-05-31 08576761 dpl-frs:Item10 2022-05-31 08576761 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 08576761 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 08576761 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 08576761 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 08576761 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 08576761 dpl-frs:Item11 2021-06-01 2022-05-31 08576761 dpl-frs:Item11 2021-05-31 08576761 dpl-frs:Item11 2022-05-31 08576761 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 08576761 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 08576761 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 08576761 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 08576761 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 08576761 dpl-frs:Item12 2021-06-01 2022-05-31 08576761 dpl-frs:Item12 2021-05-31 08576761 dpl-frs:Item12 2022-05-31 08576761 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 08576761 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 08576761 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 08576761 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 08576761 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 08576761 1 2021-06-01 2022-05-31 08576761 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 08576761
Gs Coachbuilders Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
BOA Accountancy Limited t/a Berkeley Hall
Unit D2 Southgate
Commerce Park
Frome
BA11 2RY
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08576761
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,338 2,007
1,338 2,007
CURRENT ASSETS
Stocks 5 459,905 217,374
Debtors 6 108,704 217,574
Cash at bank and in hand 242,430 206,592
811,039 641,540
Creditors: Amounts Falling Due Within One Year 7 (481,406 ) (280,403 )
NET CURRENT ASSETS (LIABILITIES) 329,633 361,137
TOTAL ASSETS LESS CURRENT LIABILITIES 330,971 363,144
Creditors: Amounts Falling Due After More Than One Year 8 (132,645 ) (227,011 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (254 ) (381 )
NET ASSETS 198,072 135,752
CAPITAL AND RESERVES
Called up share capital 9 250,001 250,001
Profit and Loss Account (51,929 ) (114,249 )
SHAREHOLDERS' FUNDS 198,072 135,752
Page 1
Page 2
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 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 Andrew Pearce
Director
30/11/2023
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
Gs Coachbuilders Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08576761 . The registered office is 31b Link Road Link Road, West Wilts Trading Estate, Westbury, Wiltshire, BA13 4JB.
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. 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 25% Reducing balance
Motor Vehicles 25% Reducing ba;ance
Equipment 25% Straight line
2.4. 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.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Page 4
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Equipment Total
£ £ £ £
Cost
As at 1 June 2022 5,885 2,000 1,030 8,915
As at 31 May 2023 5,885 2,000 1,030 8,915
Depreciation
As at 1 June 2022 4,353 1,525 1,030 6,908
Provided during the period 510 159 - 669
As at 31 May 2023 4,863 1,684 1,030 7,577
Net Book Value
As at 31 May 2023 1,022 316 - 1,338
As at 1 June 2022 1,532 475 - 2,007
Page 4
Page 5
5. Stocks
2023 2022
£ £
Materials 459,905 217,374
459,905 217,374
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 57,318 235,079
Provision for credit notes - (549 )
VAT 97,389 -
Intercompany account (46,003 ) (16,956 )
108,704 217,574
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 465,862 154,463
VAT - 58,232
Bounce back loan 10,000 10,000
Accruals and deferred income 5,544 35,708
Director's loan account - 22,000
481,406 280,403
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bounce back loan. 25,833 35,833
Customer deposits 106,812 191,178
132,645 227,011
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 250,001 250,001
Page 5