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2021-07-01 2022-07-31 04722267 frs-core:CurrentFinancialInstruments 5 2022-07-31 04722267 frs-core:Non-currentFinancialInstruments 5 2022-07-31 04722267 6 2021-07-01 2022-07-31 04722267 frs-core:CurrentFinancialInstruments 6 2022-07-31 04722267 frs-core:Non-currentFinancialInstruments 6 2022-07-31 04722267 7 2021-07-01 2022-07-31 04722267 frs-core:CurrentFinancialInstruments 7 2022-07-31 04722267 frs-core:Non-currentFinancialInstruments 7 2022-07-31 04722267 8 2021-07-01 2022-07-31 04722267 frs-core:CurrentFinancialInstruments 8 2022-07-31 04722267 frs-core:Non-currentFinancialInstruments 8 2022-07-31 04722267 9 2021-07-01 2022-07-31 04722267 frs-core:CurrentFinancialInstruments 9 2022-07-31 04722267 frs-core:Non-currentFinancialInstruments 9 2022-07-31 04722267 10 2021-07-01 2022-07-31 04722267 frs-core:CurrentFinancialInstruments 10 2022-07-31 04722267 frs-core:Non-currentFinancialInstruments 10 2022-07-31 04722267 11 2021-07-01 2022-07-31 04722267 frs-core:CurrentFinancialInstruments 11 2022-07-31 04722267 frs-core:Non-currentFinancialInstruments 11 2022-07-31 04722267 12 2021-07-01 2022-07-31 04722267 frs-core:CurrentFinancialInstruments 12 2022-07-31 04722267 frs-core:Non-currentFinancialInstruments 12 2022-07-31 04722267 13 2021-07-01 2022-07-31 04722267 frs-core:CurrentFinancialInstruments 13 2022-07-31 04722267 frs-core:Non-currentFinancialInstruments 13 2022-07-31 04722267 14 2021-07-01 2022-07-31 04722267 frs-core:CurrentFinancialInstruments 14 2022-07-31 04722267 frs-core:Non-currentFinancialInstruments 14 2022-07-31 04722267 15 2021-07-01 2022-07-31 04722267 frs-core:CurrentFinancialInstruments 15 2022-07-31 04722267 frs-core:Non-currentFinancialInstruments 15 2022-07-31 04722267 16 2021-07-01 2022-07-31 04722267 frs-core:CurrentFinancialInstruments 16 2022-07-31 04722267 frs-core:Non-currentFinancialInstruments 16 2022-07-31 04722267 17 2021-07-01 2022-07-31 04722267 frs-core:CurrentFinancialInstruments 17 2022-07-31 04722267 frs-core:Non-currentFinancialInstruments 17 2022-07-31 04722267 18 2021-07-01 2022-07-31 04722267 frs-core:CurrentFinancialInstruments 18 2022-07-31 04722267 frs-core:Non-currentFinancialInstruments 18 2022-07-31 04722267 19 2021-07-01 2022-07-31 04722267 frs-core:CurrentFinancialInstruments 19 2022-07-31 04722267 frs-core:Non-currentFinancialInstruments 19 2022-07-31 04722267 20 2021-07-01 2022-07-31 04722267 frs-core:CurrentFinancialInstruments 20 2022-07-31 04722267 frs-core:Non-currentFinancialInstruments 20 2022-07-31 04722267 dpl-frs:Item1 2021-07-01 2022-07-31 04722267 dpl-frs:Item1 2021-06-30 04722267 dpl-frs:Item1 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 04722267 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 04722267 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-07-31 04722267 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-07-31 04722267 dpl-frs:Item2 2021-07-01 2022-07-31 04722267 dpl-frs:Item2 2021-06-30 04722267 dpl-frs:Item2 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 04722267 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 04722267 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-07-31 04722267 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-07-31 04722267 dpl-frs:Item3 2021-07-01 2022-07-31 04722267 dpl-frs:Item3 2021-06-30 04722267 dpl-frs:Item3 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 04722267 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 04722267 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-07-31 04722267 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-07-31 04722267 dpl-frs:Item4 2021-07-01 2022-07-31 04722267 dpl-frs:Item4 2021-06-30 04722267 dpl-frs:Item4 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 04722267 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 04722267 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-07-31 04722267 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-07-31 04722267 dpl-frs:Item5 2021-07-01 2022-07-31 04722267 dpl-frs:Item5 2021-06-30 04722267 dpl-frs:Item5 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 04722267 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 04722267 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-07-31 04722267 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-07-31 04722267 dpl-frs:Item6 2021-07-01 2022-07-31 04722267 dpl-frs:Item6 2021-06-30 04722267 dpl-frs:Item6 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 04722267 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 04722267 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-07-31 04722267 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-07-31 04722267 dpl-frs:Item7 2021-07-01 2022-07-31 04722267 dpl-frs:Item7 2021-06-30 04722267 dpl-frs:Item7 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 04722267 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 04722267 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-07-31 04722267 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-07-31 04722267 dpl-frs:Item8 2021-07-01 2022-07-31 04722267 dpl-frs:Item8 2021-06-30 04722267 dpl-frs:Item8 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 04722267 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 04722267 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-07-31 04722267 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-07-31 04722267 dpl-frs:Item9 2021-07-01 2022-07-31 04722267 dpl-frs:Item9 2021-06-30 04722267 dpl-frs:Item9 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 04722267 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 04722267 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-07-31 04722267 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-07-31 04722267 dpl-frs:Item10 2021-07-01 2022-07-31 04722267 dpl-frs:Item10 2021-06-30 04722267 dpl-frs:Item10 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 04722267 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 04722267 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-07-31 04722267 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-07-31 04722267 dpl-frs:Item11 2021-07-01 2022-07-31 04722267 dpl-frs:Item11 2021-06-30 04722267 dpl-frs:Item11 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 04722267 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 04722267 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-07-31 04722267 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-07-31 04722267 dpl-frs:Item12 2021-07-01 2022-07-31 04722267 dpl-frs:Item12 2021-06-30 04722267 dpl-frs:Item12 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-07-31 04722267 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 04722267 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 04722267 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-07-31 04722267 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-07-31 04722267 1 2021-07-01 2022-07-31 04722267 frs-countries:EnglandWales 2021-07-01 2022-07-31
Registered number: 04722267
Giles U.K. Limited
Unaudited Financial Statements
For the Period 1 August 2022 to 30 June 2023
The Aylmer-Kelly Partnership LLP
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04722267
30 June 2023 31 July 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,425 24,867
20,425 24,867
CURRENT ASSETS
Stocks 5 1,261,272 1,148,472
Debtors 6 69,028 86,734
Cash at bank and in hand 132,908 76,293
1,463,208 1,311,499
Creditors: Amounts Falling Due Within One Year 7 (635,356 ) (432,002 )
NET CURRENT ASSETS (LIABILITIES) 827,852 879,497
TOTAL ASSETS LESS CURRENT LIABILITIES 848,277 904,364
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,880 ) (4,725 )
NET ASSETS 844,397 899,639
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Share premium account 850,144 850,144
Profit and Loss Account (6,747 ) 48,495
SHAREHOLDERS' FUNDS 844,397 899,639
Page 1
Page 2
For the period ending 30 June 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 Robert Giles
Director
04/03/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Giles U.K. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04722267 . The registered office is 13a Meadows Works, Court Street, Trowbridge, Wiltshire, BA14 8BR.
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 15% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 15% on reducing balance
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. 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.
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2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 18 (2022: 16)
18 16
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 August 2022 16,509 29,620 61,623 23,545 131,297
Additions - - - 1,926 1,926
As at 30 June 2023 16,509 29,620 61,623 25,471 133,223
Depreciation
As at 1 August 2022 9,373 24,600 58,031 14,426 106,430
Provided during the period 2,154 1,359 1,042 1,813 6,368
As at 30 June 2023 11,527 25,959 59,073 16,239 112,798
Net Book Value
As at 30 June 2023 4,982 3,661 2,550 9,232 20,425
As at 1 August 2022 7,136 5,020 3,592 9,119 24,867
5. Stocks
30 June 2023 31 July 2022
£ £
Finished goods 1,261,272 1,148,472
1,261,272 1,148,472
6. Debtors
30 June 2023 31 July 2022
£ £
Due within one year
Trade debtors 57,865 71,304
Prepayments and accrued income 11,163 9,113
Amounts owed by related undertakings - 6,317
69,028 86,734
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7. Creditors: Amounts Falling Due Within One Year
30 June 2023 31 July 2022
£ £
Trade creditors 466,457 325,697
Corporation tax 9,520 28,639
Other taxes and social security 10,912 4,579
VAT 59,279 35,618
Other creditors 1,807 1,344
Director's loan account 878 36,125
Amounts owed to parent undertaking 86,503 -
635,356 432,002
8. Share Capital
30 June 2023 31 July 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
9. Related Party Transactions
The director received a salary of £2,250 and pension contributions of £40,000. 
10. Ultimate Parent Undertaking and Controlling Party
The immediate parent company is NewHoldco Limited, a company incorporated in England and Wales. The registered address of the parent company is Unit 13a Meadow Works, Court Street, Trowbridge, England, BA14 8BR .
The ultimate controlling party is Mr R Giles who controls 100% of the shares of NewHoldco Limited.
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