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Registered number: 12008167
GOLDDTS Ltd
Financial Statements
For The Year Ended 31 May 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12008167
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 11,688 13,456
11,688 13,456
CURRENT ASSETS
Stocks 4 11,000 11,000
Debtors 5 7,526 7,488
Cash at bank and in hand 5,410 16,146
23,936 34,634
Creditors: Amounts Falling Due Within One Year 6 (60,622 ) (62,515 )
NET CURRENT ASSETS (LIABILITIES) (36,686 ) (27,881 )
TOTAL ASSETS LESS CURRENT LIABILITIES (24,998 ) (14,425 )
Creditors: Amounts Falling Due After More Than One Year 7 (12,500 ) (17,500 )
NET LIABILITIES (37,498 ) (31,925 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (37,500 ) (31,927 )
SHAREHOLDERS' FUNDS (37,498) (31,925)
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 T J Heapy
Director
19 February 2024
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. 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.
1.3. 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% straight line
Fixtures & Fittings 20% reducing balance
1.4. 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. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 8 (2022: 7)
8 7
3. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 June 2022 2,755 21,672 24,427
Additions - 1,364 1,364
As at 31 May 2023 2,755 23,036 25,791
Depreciation
As at 1 June 2022 428 10,543 10,971
Provided during the period 689 2,443 3,132
As at 31 May 2023 1,117 12,986 14,103
Net Book Value
As at 31 May 2023 1,638 10,050 11,688
As at 1 June 2022 2,327 11,129 13,456
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Page 4
4. Stocks
2023 2022
£ £
Stock 11,000 11,000
11,000 11,000
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 38 -
38 -
Due after more than one year
Other debtors 7,488 7,488
7,488 7,488
7,526 7,488
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 201 316
Bank loans and overdrafts 5,000 5,000
Other taxes and social security 114 248
VAT 5,077 3,885
Other creditors - 38
Director's loan account 50,230 53,028
60,622 62,515
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 12,500 17,500
12,500 17,500
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
9. General Information
GOLDDTS Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12008167 . The registered office is 55 Agard Street, Derby, DE1 1DZ.
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