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2022-03-31 02947505 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 02947505 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 02947505 dpl-frs:Item6 2021-04-01 2022-03-31 02947505 dpl-frs:Item6 2021-03-31 02947505 dpl-frs:Item6 2022-03-31 02947505 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 02947505 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 02947505 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 02947505 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 02947505 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 02947505 dpl-frs:Item7 2021-04-01 2022-03-31 02947505 dpl-frs:Item7 2021-03-31 02947505 dpl-frs:Item7 2022-03-31 02947505 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 02947505 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 02947505 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 02947505 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 02947505 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 02947505 dpl-frs:Item8 2021-04-01 2022-03-31 02947505 dpl-frs:Item8 2021-03-31 02947505 dpl-frs:Item8 2022-03-31 02947505 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 02947505 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 02947505 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 02947505 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 02947505 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 02947505 dpl-frs:Item9 2021-04-01 2022-03-31 02947505 dpl-frs:Item9 2021-03-31 02947505 dpl-frs:Item9 2022-03-31 02947505 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 02947505 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 02947505 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 02947505 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 02947505 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 02947505 dpl-frs:Item10 2021-04-01 2022-03-31 02947505 dpl-frs:Item10 2021-03-31 02947505 dpl-frs:Item10 2022-03-31 02947505 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 02947505 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 02947505 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 02947505 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 02947505 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 02947505 dpl-frs:Item11 2021-04-01 2022-03-31 02947505 dpl-frs:Item11 2021-03-31 02947505 dpl-frs:Item11 2022-03-31 02947505 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 02947505 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 02947505 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 02947505 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 02947505 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 02947505 dpl-frs:Item12 2021-04-01 2022-03-31 02947505 dpl-frs:Item12 2021-03-31 02947505 dpl-frs:Item12 2022-03-31 02947505 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 02947505 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 02947505 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 02947505 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 02947505 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 02947505 1 2021-04-01 2022-03-31 02947505 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 02947505
Global Commodities International Limited
Unaudited Financial Statements
For the Period 1 April 2022 to 31 May 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02947505
31 May 2023 31 March 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,324 2,559
3,324 2,559
CURRENT ASSETS
Stocks 5 32,000 65,000
Debtors 6 706 4,977
Cash at bank and in hand 100 100
32,806 70,077
Creditors: Amounts Falling Due Within One Year 7 (127,984 ) (94,974 )
NET CURRENT ASSETS (LIABILITIES) (95,178 ) (24,897 )
TOTAL ASSETS LESS CURRENT LIABILITIES (91,854 ) (22,338 )
Creditors: Amounts Falling Due After More Than One Year 8 (19,437 ) (29,887 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (660 ) (486 )
NET LIABILITIES (111,951 ) (52,711 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (112,051 ) (52,811 )
SHAREHOLDERS' FUNDS (111,951) (52,711)
Page 1
Page 2
For the period 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
K Patel
Director
20 February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Global Commodities International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02947505 . The registered office is Avaland House, 110 London Road, Hemel Hempstead, Hertfordshire, HP3 9SD.
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.
At 31 May 2023, the company's liabilities exceeded its assets by £111,951 (2022: £52,711).
The company is dependent on the ongoing financial support of its parent company by way of a loan of £50,035 (2022: £24,018) and its bank by way of overdraft and loan facilities. The parent company has stated that it will not demand repayment until working capital so permits. The directors are of the opinion that it is appropriate for these accounts to be prepared on a going concern basis.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is reduced for estimated customer returns, rebates and other similar allowances. 
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 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
       Improvements to Property                                  20% on cost
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. 
2.5. 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 years 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.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
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 assets reflect 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 8 (2022: 8)
8 8
4. Tangible Assets
Improvements to Property Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2022 38,420 1,545 35,205 75,170
Additions - 1,461 - 1,461
Disposals - (572 ) - (572 )
As at 31 May 2023 38,420 2,434 35,205 76,059
Depreciation
As at 1 April 2022 38,420 481 33,710 72,611
Provided during the period - 251 262 513
Disposals - (389 ) - (389 )
As at 31 May 2023 38,420 343 33,972 72,735
Net Book Value
As at 31 May 2023 - 2,091 1,233 3,324
As at 1 April 2022 - 1,064 1,495 2,559
Page 4
Page 5
5. Stocks
31 May 2023 31 March 2022
£ £
Raw materials and consumables 20,000 32,000
Packaging 2,000 4,000
Finished goods 10,000 23,000
Work in progress - 6,000
32,000 65,000
6. Debtors
31 May 2023 31 March 2022
£ £
Due within one year
Trade debtors - 4,247
Other debtors 706 730
706 4,977
7. Creditors: Amounts Falling Due Within One Year
31 May 2023 31 March 2022
£ £
Trade creditors 20,337 10,088
Bank loans and overdrafts 40,325 36,684
Other taxes and social security 2,135 5,483
VAT 6,420 10,428
Net wages 132 1,100
Other creditors 543 1,484
Pensions 557 689
Accruals and deferred income 5,000 5,000
Directors' loan accounts 2,500 -
Amounts owed to group undertakings 50,035 24,018
127,984 94,974
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8. Creditors: Amounts Falling Due After More Than One Year
31 May 2023 31 March 2022
£ £
Bank loans 19,437 29,887
19,437 29,887
31 May 2023
31 March 2022
£
£
Bank loans - 1 -2 years
8,427
8,938
Bank loans - 2 -5 years
11,010
20,949
19,437
29,887
9. Share Capital
31 May 2023 31 March 2022
£ £
Allotted, Called up and fully paid 100 100
Page 6