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Ghost Design Consultants Limited
Financial Statements
For The Year Ended 30 June 2023
Financial Statements
Contents
Page
Accountants' Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Ghost Design Consultants Limited For The Year Ended 30 June 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Ghost Design Consultants Limited For The Year Ended 30 June 2023 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Ghost Design Consultants Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Ghost Design Consultants Limited and state those matters that we have agreed to state to the director of Ghost Design Consultants Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ghost Design Consultants Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Ghost Design Consultants Limited 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 or loss of Ghost Design Consultants Limited . You consider that Ghost Design Consultants Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Ghost Design Consultants Limited . 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 financial statements.
Signed
9 January 2024
Cooper Adams Ltd
Chartered Accountants
12 Payton Street
Stratford upon Avon
Warwickshire
CV37 6UA
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Statement of Financial Position
Registered number: 04685988
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible assets 3 23,600 35,400
Tangible assets 4 4,479 5,202
28,079 40,602
CURRENT ASSETS
Debtors 110,284 78,923
Investments 89,927 81,852
Cash at bank and in hand 86,984 111,433
287,195 272,208
Creditors: Amounts Falling Due Within One Year (65,855 ) (78,311 )
NET CURRENT ASSETS (LIABILITIES) 221,340 193,897
TOTAL ASSETS LESS CURRENT LIABILITIES 249,419 234,499
NET ASSETS 249,419 234,499
CAPITAL AND RESERVES
Called up share capital 5 10 10
Income Statement 249,409 234,489
SHAREHOLDERS' FUNDS 249,419 234,499
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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 his 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 Income Statement.
On behalf of the board
Mr Terence Burrows
Director
9 January 2024
The notes on pages 4 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
1.3. 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 income statement over its estimated economic life of 10 years.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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% reducing balance
Computer equipment 33% reducing balance
1.5. Taxation
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 year 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.

2. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 3)
4 3
3. Intangible assets
Goodwill
£
Cost
As at 1 July 2022 118,000
As at 30 June 2023 118,000
...CONTINUED
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Amortisation
As at 1 July 2022 82,600
Provided during the period 11,800
As at 30 June 2023 94,400
Net Book Value
As at 30 June 2023 23,600
As at 1 July 2022 35,400
4. Tangible assets
Fixtures & fittings Computer equipment Total
£ £ £
Cost
As at 1 July 2022 15,502 29,122 44,624
Additions 999 1,166 2,165
Disposals (4,150 ) (1,290 ) (5,440 )
As at 30 June 2023 12,351 28,998 41,349
Depreciation
As at 1 July 2022 13,838 25,584 39,422
Provided during the period 343 1,551 1,894
Disposals (3,202 ) (1,244 ) (4,446 )
As at 30 June 2023 10,979 25,891 36,870
Net Book Value
As at 30 June 2023 1,372 3,107 4,479
As at 1 July 2022 1,664 3,538 5,202
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
6. General Information
Ghost Design Consultants Limited Registered number 04685988 is a limited by shares company incorporated in England & Wales. The Registered Office is 12 Payton Street, Stratford upon Avon, Warwickshire, CV37 6UA.
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