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Registered number: 09135990
GT NORTHWEST LIMITED
ABRIDGED Financial Statements
For The Year Ended 30 June 2023
John A. Porter & Co.
74 Dickenson Road
Rusholme
Manchester
M14 5HF
Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 09135990
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 5 6,462 6,866
Tangible Assets 6 39,454 50,760
45,916 57,626
CURRENT ASSETS
Stocks 7 4,548 3,643
Debtors 74,310 51,720
Cash at bank and in hand 112,755 84,512
191,613 139,875
Creditors: Amounts Falling Due Within One Year (94,204 ) (75,215 )
NET CURRENT ASSETS (LIABILITIES) 97,409 64,660
TOTAL ASSETS LESS CURRENT LIABILITIES 143,325 122,286
NET ASSETS 143,325 122,286
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 143,323 122,284
SHAREHOLDERS' FUNDS 143,325 122,286
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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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2023 in accordance with section 444(2A) of the Companies Act 2006.
The financial statements were approved by the board of directors on 7 December 2023 and were signed on its behalf by:
Mr Gerald Tudsbury
Director
7 December 2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
GT NORTHWEST LIMITED is a private company, limited by shares, incorporated in England & Wales.
The registered number is 09135990 .
The registered office is 74 Dickenson Road, Rusholme, Manchester, M14 5HF.
Dividends paid to the Directors are reported in the notes to the accounts.
Transaction with an associated company are reported in the notes to the accounts.
There are no other related party transactions to report.
There are no contingent liabilities or post balance sheet events to report.
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
The business is Value Added Tax (VAT) registered and uses the Standard VAT basis whereby turnover represents net invoiced fees for work done excluding VAT.
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 25 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.
Depreciation is calculated at the following annual rates in order to write off each asset over its estimated useful life.
Plant & Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
No depreciation is charged in the period of acquisition.
2.5. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in Progress has been valued at prime cost of labour and other direct expenses.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. 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.
2.8. Accounting Reference Date
The accounting reference date is 29 June.
These accounts are nevertheless for the year ended 30 June 2023.
2.9. Comparative Figures
The comparative figures used throughout these accounts as at 30 June 2022 or are for the 51 week period ended on that date.
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2.10. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
The average number of employees, including directors, who are employed under a contract of service during the year was as follows:
2023 2022
Cleaners 3 4
3 4
4. Interest Payable and Similar Charges
2023 2022
£ £
Late payment tax charges 80 100
Other finance charges - 385
80 485
5. Intangible Assets
Total
£
Cost
As at 1 July 2022 10,098
As at 30 June 2023 10,098
Amortisation
As at 1 July 2022 3,232
Provided during the period 404
As at 30 June 2023 3,636
Net Book Value
As at 30 June 2023 6,462
As at 1 July 2022 6,866
6. Tangible Assets
Total
£
Cost
As at 1 July 2022 67,721
Additions 920
As at 30 June 2023 68,641
Depreciation
As at 1 July 2022 16,961
Provided during the period 12,226
As at 30 June 2023 29,187
...CONTINUED
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Net Book Value
As at 30 June 2023 39,454
As at 1 July 2022 50,760
7. Stocks
2023 2022
£ £
Materials 428 243
Work in progress 4,120 3,400
4,548 3,643
8. Share Capital
2023 2022
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1.00 each 2 2
9. Pension Commitments
The company operates a defined contribution pension scheme.
The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date contributions of £242 (2022 £202) were due to the fund and are included in Other Creditors.
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
2023 2022
£ £
Mr Gerald Tudsbury 25,000 4,000
Mrs Karen Tudsbury 11,000 4,000
11. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 36,000 8,000
36,000 8,000
12. Related Party Transactions
Associated Company
GT Northwest Maintenance Limited is an associated company. Expenses, net of VAT, originally paid for by GT Northwest Limited totalling £3,500 (2022 £4,500) have been charged to GT Northwest Maintenance Limited. Management charges for identical amounts have been charged by GT Northwest Maintenance Limited.
Transactions with GT Northwest Maintenance Limited in the year are then: -
Gross Trading Expenses charged to GT Northwest Maintenance Limited £4,200 (2022 £5,040)
Gross Management Charges made by GT Northwest Maintenance Limited £4,200 (2022 £5,040)
13. Ultimate Controlling Party
The Company was controlled throughout the period by Mr Gerald Tudsbury & Mrs Karen Tudsbury who each held one voting share, there being two voting shares in issue.
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