Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-312022-04-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13236867 2022-04-01 2023-03-31 13236867 2021-03-01 2022-03-31 13236867 2023-03-31 13236867 2022-03-31 13236867 c:Director1 2022-04-01 2023-03-31 13236867 c:Director2 2022-04-01 2023-03-31 13236867 c:RegisteredOffice 2022-04-01 2023-03-31 13236867 d:MotorVehicles 2022-04-01 2023-03-31 13236867 d:MotorVehicles 2023-03-31 13236867 d:MotorVehicles 2022-03-31 13236867 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 13236867 d:CurrentFinancialInstruments 2023-03-31 13236867 d:CurrentFinancialInstruments 2022-03-31 13236867 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 13236867 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 13236867 d:ShareCapital 2023-03-31 13236867 d:ShareCapital 2022-03-31 13236867 d:RetainedEarningsAccumulatedLosses 2023-03-31 13236867 d:RetainedEarningsAccumulatedLosses 2022-03-31 13236867 c:FRS102 2022-04-01 2023-03-31 13236867 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 13236867 c:FullAccounts 2022-04-01 2023-03-31 13236867 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure
Company registration number: 13236867







UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
31 MARCH 2023


GKA HOME IMPROVEMENTS LIMITED






































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GKA HOME IMPROVEMENTS LIMITED
 


 
COMPANY INFORMATION


Directors
D Mock 
G J Windell 




Registered number
13236867



Registered office
45 Dane Road

Ashford

Shepperton

TW15 1QJ




Accountants
Menzies LLP
Chartered Accountants

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


GKA HOME IMPROVEMENTS LIMITED
 



CONTENTS



Page
Statement of financial position
1
Notes to the financial statements
2 - 5


 


GKA HOME IMPROVEMENTS LIMITED
REGISTERED NUMBER:13236867



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
26,031
10,875

  
26,031
10,875

Current assets
  

Debtors: amounts falling due within one year
 5 
41,848
933

Cash at bank and in hand
  
109,433
82,384

  
151,281
83,317

Creditors: amounts falling due within one year
 6 
(118,466)
(83,293)

Net current assets
  
 
 
32,815
 
 
24

Total assets less current liabilities
  
58,846
10,899

  

Net assets
  
58,846
10,899


Capital and reserves
  

Called up share capital 
  
20
20

Profit and loss account
  
58,826
10,879

  
58,846
10,899


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 


D Mock
Director

Date: 8 March 2024

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 


GKA HOME IMPROVEMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

1.


General information

GKA Home Improvements Limited is a private company limited by shares and incorporated in England and Wales. The registered office address is given in the company information page of these financial statements. There is no principle place of business.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The comparative period covers 13 months and therefore is not comparable with the current 12 month period.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 2

 


GKA HOME IMPROVEMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the period was 2 (2022 - 2).

Page 3

 


GKA HOME IMPROVEMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

4.


Tangible fixed assets





Motor vehicles

£



Cost or valuation


At 1 April 2022
14,500


Additions
22,000



At 31 March 2023

36,500



Depreciation


At 1 April 2022
3,625


Charge for the period on owned assets
6,844



At 31 March 2023

10,469



Net book value



At 31 March 2023
26,031



At 31 March 2022
10,875

Page 4

 


GKA HOME IMPROVEMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

5.


Debtors

2023
2022
£
£


Trade debtors
37,383
-

Other debtors
3,153
-

Prepayments and accrued income
1,312
933

41,848
933



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
252
-

Corporation tax
43,034
19,636

Other taxation and social security
546
9,099

Other creditors
59,436
52,308

Accruals and deferred income
15,198
2,250

118,466
83,293


 
Page 5