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REGISTERED NUMBER: 06091646 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 SEPTEMBER 2022 TO 30 AUGUST 2023

FOR

GORILLA CARTS & KIOSKS LIMITED

GORILLA CARTS & KIOSKS LIMITED (REGISTERED NUMBER: 06091646)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 1 SEPTEMBER 2022 TO 30 AUGUST 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


GORILLA CARTS & KIOSKS LIMITED

COMPANY INFORMATION
for the Period 1 SEPTEMBER 2022 TO 30 AUGUST 2023







DIRECTOR: N Anastasiou





REGISTERED OFFICE: Unit 34 Hoddesdon Industrial Centre
Pindar Road
Hoddesdon
Hertfordshire
EN11 0FF





REGISTERED NUMBER: 06091646 (England and Wales)





ACCOUNTANTS: SRG Newmans Limited
Five Ways
57-59 Hatfield Road
Potters Bar
Hertfordshire
EN6 1HS

GORILLA CARTS & KIOSKS LIMITED (REGISTERED NUMBER: 06091646)

BALANCE SHEET
30 AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 77,979 5,094

CURRENT ASSETS
Stocks 115,000 165,398
Debtors 5 406,802 328,541
Cash at bank and in hand 1,025 784
522,827 494,723
CREDITORS
Amounts falling due within one year 6 368,537 256,722
NET CURRENT ASSETS 154,290 238,001
TOTAL ASSETS LESS CURRENT
LIABILITIES

232,269

243,095

CREDITORS
Amounts falling due after more than one
year

7

(192,279

)

(241,244

)

PROVISIONS FOR LIABILITIES (13,676 ) -
NET ASSETS 26,314 1,851

GORILLA CARTS & KIOSKS LIMITED (REGISTERED NUMBER: 06091646)

BALANCE SHEET - continued
30 AUGUST 2023

2023 2022
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 26,214 1,751
26,314 1,851

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 August 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 April 2024 and were signed by:





N Anastasiou - Director


GORILLA CARTS & KIOSKS LIMITED (REGISTERED NUMBER: 06091646)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 1 SEPTEMBER 2022 TO 30 AUGUST 2023

1. STATUTORY INFORMATION

Gorilla Carts & Kiosks Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on cost and 15% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


GORILLA CARTS & KIOSKS LIMITED (REGISTERED NUMBER: 06091646)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 SEPTEMBER 2022 TO 30 AUGUST 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern
The company relies upon its bank overdraft and 3rd party loans in order to meet its day to day working capital requirements. The director is confident as to the renewal and continuation of the bank's overdraft and loan for the period at least 12 months from the date of the approval of the financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2022 - NIL ) .

GORILLA CARTS & KIOSKS LIMITED (REGISTERED NUMBER: 06091646)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 SEPTEMBER 2022 TO 30 AUGUST 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022 53,748
Additions 96,758
Disposals (11,610 )
At 30 August 2023 138,896
DEPRECIATION
At 1 September 2022 48,654
Charge for period 20,107
Eliminated on disposal (7,844 )
At 30 August 2023 60,917
NET BOOK VALUE
At 30 August 2023 77,979
At 31 August 2022 5,094

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 276,410 134,304
Other debtors 130,392 194,237
406,802 328,541

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 74,779 65,197
Hire purchase contracts 55,368 15,278
Trade creditors 93,303 97,294
Taxation and social security (1,932 ) 50,959
Other creditors 147,019 27,994
368,537 256,722

GORILLA CARTS & KIOSKS LIMITED (REGISTERED NUMBER: 06091646)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 SEPTEMBER 2022 TO 30 AUGUST 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Bank loans 143,001 222,000
Hire purchase contracts 49,278 19,244
192,279 241,244

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 August 2023 and the year ended 31 August 2022:

2023 2022
£    £   
N Anastasiou
Balance outstanding at start of period 186,443 97,497
Amounts advanced 119,567 127,352
Amounts repaid (195,710 ) (38,406 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 110,300 186,443