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Registered Number: 09144486
England and Wales

 

 

 

GURKHAS CONSTRUCTION LTD


Abridged Accounts
 


Period of accounts

Start date: 01 August 2022

End date: 31 July 2023
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of Gurkhas Construction Ltd for the year ended 31 July 2023 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the member of Gurkhas Construction Ltd, as a body, in accordance with the terms of our engagement letter dated 24 April 2024. Our work has been undertaken solely to prepare for your approval the accounts of Gurkhas Construction Ltd and state those matters that we have agreed to state to the Board ofs of Gurkhas Construction Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gurkhas Construction Ltd and its members as a body for our work or for this report.

It is your duty to ensure that Gurkhas Construction Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of Gurkhas Construction Ltd. You consider that Gurkhas Construction Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Gurkhas Construction Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
SNP Plus Ltd
Accountants and Tax Advisors
284 Station Road
Harrow
HA1 2EA
24 April 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 30,480    1,546 
30,480    1,546 
Current assets      
Stocks 12,576    11,852 
Debtors: amounts falling due within one year   134,995 
Cash at bank and in hand 72,754    88,237 
85,330    235,084 
Creditors: amount falling due within one year (18,910)   (142,251)
Net current assets 66,420    92,833 
 
Total assets less current liabilities 96,900    94,379 
Creditors: amount falling due after more than one year (46,587)   (31,620)
Provisions for liabilities (6,267)   (643)
Net assets 44,046    62,116 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 43,946    62,016 
Shareholder's funds 44,046    62,116 
 


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 24 April 2024 and were signed on its behalf by:


-------------------------------
Pramish Shrestha
Director
2
General Information
Gurkhas Construction Ltd is a private company, limited by shares, registered in England and Wales, registration number 09144486, registration address 25 Courtfield Avenue, Harrow, London, Middlesex, HA1 2JX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. The turnover is recognized based upon completion of work.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Computer Equipment 25% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 6 (2022 : 5).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 August 2022 8,627    8,500    1,331    18,458 
Additions   39,996      39,996 
Disposals      
At 31 July 2023 8,627    48,496    1,331    58,454 
Depreciation
At 01 August 2022 7,896    8,500    516    16,912 
Charge for year 731    9,999    332    11,062 
On disposals      
At 31 July 2023 8,627    18,499    848    27,974 
Net book values
Closing balance as at 31 July 2023   29,997    483    30,480 
Opening balance as at 01 August 2022 731      815    1,546 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

5.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
 2022
£
 2023
£
 2022
£
Mr. Pramish Shrestha102,148 
3