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Registered number: 11431081
Generation 3 Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Poolemead Accountants (Winchester) Ltd
Balance Sheet
Registered number: 11431081
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 39,913 45,450
Tangible Assets 5 7,781 8,300
47,694 53,750
CURRENT ASSETS
Debtors 6 117,709 52,909
Cash at bank and in hand 147,654 164,465
265,363 217,374
Creditors: Amounts Falling Due Within One Year 7 (113,836 ) (121,335 )
NET CURRENT ASSETS (LIABILITIES) 151,527 96,039
TOTAL ASSETS LESS CURRENT LIABILITIES 199,221 149,789
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (1,945 ) (1,801 )
NET ASSETS 197,276 147,988
CAPITAL AND RESERVES
Called up share capital 10 2,500 2,500
Profit and Loss Account 194,776 145,488
SHAREHOLDERS' FUNDS 197,276 147,988
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For the year 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 her 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
Mrs Gabi Sprechert
Director
03/07/2024
The notes on pages 2 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Generation 3 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11431081 . The registered office is Tremain House, 8 Maple Drive, Kings Worthy, Winchester, Hampshire, SO23 7NG.
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 10 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:
Fixtures & Fittings 20% and 10% straight line
Computer Equipment 20% straight line
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.
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.
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2.6. COVID 19
Being engaged in the provision of care services company employees are at higher than normal risk of exposure to the virus and the director is acutely aware of the company's responsibility to both staff and those being cared for. The company has implemented and continues to operate procedures required by governement legislation and guidelines.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 35 35
35 35
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2022 55,370
As at 30 June 2023 55,370
Amortisation
As at 1 July 2022 9,920
Provided during the period 5,537
As at 30 June 2023 15,457
Net Book Value
As at 30 June 2023 39,913
As at 1 July 2022 45,450
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2022 4,750 8,628 13,378
Additions 829 1,316 2,145
As at 30 June 2023 5,579 9,944 15,523
Depreciation
As at 1 July 2022 1,167 3,911 5,078
Provided during the period 829 1,835 2,664
As at 30 June 2023 1,996 5,746 7,742
Net Book Value
As at 30 June 2023 3,583 4,198 7,781
As at 1 July 2022 3,583 4,717 8,300
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 70,707 28,099
Prepayments and accrued income 14,391 12,488
Other debtors 17,493 12,322
Director's loan account 15,118 -
117,709 52,909
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 21,772 10,279
Corporation tax 20,253 20,482
Other taxes and social security 14,108 12,450
Net wages - 29,526
Other creditors 42,475 12,567
Accruals and deferred income 15,228 14,524
Director's loan account - 21,507
113,836 121,335
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 1,945 1,801
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 July 2022 1,801 1,801
Deferred taxation (323 ) (323 )
Changes in tax rates 467 467
Balance at 30 June 2023 1,945 1,945
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2,500 2,500
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