2022-06-012023-05-312023-05-31false08070494GECKOTA LIMITED2024-01-31iso4217:GBPxbrli:pure080704942022-06-01080704942023-05-31080704942022-06-012023-05-31080704942021-06-01080704942022-05-31080704942021-06-012022-05-3108070494bus:SmallEntities2022-06-012023-05-3108070494bus:AuditExempt-NoAccountantsReport2022-06-012023-05-3108070494bus:FullAccounts2022-06-012023-05-3108070494bus:PrivateLimitedCompanyLtd2022-06-012023-05-3108070494core:WithinOneYear2023-05-3108070494core:AfterOneYear2023-05-3108070494core:WithinOneYear2022-05-3108070494core:AfterOneYear2022-05-3108070494core:ShareCapital2023-05-3108070494core:SharePremium2023-05-3108070494core:RevaluationReserve2023-05-3108070494core:OtherReservesSubtotal2023-05-3108070494core:RetainedEarningsAccumulatedLosses2023-05-3108070494core:ShareCapital2022-05-3108070494core:SharePremium2022-05-3108070494core:RevaluationReserve2022-05-3108070494core:OtherReservesSubtotal2022-05-3108070494core:RetainedEarningsAccumulatedLosses2022-05-3108070494core:LandBuildings2023-05-3108070494core:PlantMachinery2023-05-3108070494core:Vehicles2023-05-3108070494core:FurnitureFittings2023-05-3108070494core:OfficeEquipment2023-05-3108070494core:NetGoodwill2023-05-3108070494core:IntangibleAssetsOtherThanGoodwill2023-05-3108070494core:ListedExchangeTraded2023-05-3108070494core:UnlistedNon-exchangeTraded2023-05-3108070494core:LandBuildings2022-05-3108070494core:PlantMachinery2022-05-3108070494core:Vehicles2022-05-3108070494core:FurnitureFittings2022-05-3108070494core:OfficeEquipment2022-05-3108070494core:NetGoodwill2022-05-3108070494core:IntangibleAssetsOtherThanGoodwill2022-05-3108070494core:ListedExchangeTraded2022-05-3108070494core:UnlistedNon-exchangeTraded2022-05-3108070494core:LandBuildings2022-06-012023-05-3108070494core:PlantMachinery2022-06-012023-05-3108070494core:Vehicles2022-06-012023-05-3108070494core:FurnitureFittings2022-06-012023-05-3108070494core:OfficeEquipment2022-06-012023-05-3108070494core:NetGoodwill2022-06-012023-05-3108070494core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3108070494core:ListedExchangeTraded2022-06-012023-05-3108070494core:UnlistedNon-exchangeTraded2022-06-012023-05-3108070494core:MoreThanFiveYears2022-06-012023-05-3108070494core:Non-currentFinancialInstruments2023-05-3108070494core:Non-currentFinancialInstruments2022-05-3108070494dpl:CostSales2022-06-012023-05-3108070494dpl:DistributionCosts2022-06-012023-05-3108070494core:LandBuildings2022-06-012023-05-3108070494core:PlantMachinery2022-06-012023-05-3108070494core:Vehicles2022-06-012023-05-3108070494core:FurnitureFittings2022-06-012023-05-3108070494core:OfficeEquipment2022-06-012023-05-3108070494dpl:AdministrativeExpenses2022-06-012023-05-3108070494core:NetGoodwill2022-06-012023-05-3108070494core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3108070494dpl:GroupUndertakings2022-06-012023-05-3108070494dpl:ParticipatingInterests2022-06-012023-05-3108070494dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3108070494core:ListedExchangeTraded2022-06-012023-05-3108070494dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3108070494core:UnlistedNon-exchangeTraded2022-06-012023-05-3108070494dpl:CostSales2021-06-012022-05-3108070494dpl:DistributionCosts2021-06-012022-05-3108070494core:LandBuildings2021-06-012022-05-3108070494core:PlantMachinery2021-06-012022-05-3108070494core:Vehicles2021-06-012022-05-3108070494core:FurnitureFittings2021-06-012022-05-3108070494core:OfficeEquipment2021-06-012022-05-3108070494dpl:AdministrativeExpenses2021-06-012022-05-3108070494core:NetGoodwill2021-06-012022-05-3108070494core:IntangibleAssetsOtherThanGoodwill2021-06-012022-05-3108070494dpl:GroupUndertakings2021-06-012022-05-3108070494dpl:ParticipatingInterests2021-06-012022-05-3108070494dpl:GroupUndertakingscore:ListedExchangeTraded2021-06-012022-05-3108070494core:ListedExchangeTraded2021-06-012022-05-3108070494dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-06-012022-05-3108070494core:UnlistedNon-exchangeTraded2021-06-012022-05-3108070494core:NetGoodwill2023-05-3108070494core:IntangibleAssetsOtherThanGoodwill2023-05-3108070494core:LandBuildings2023-05-3108070494core:PlantMachinery2023-05-3108070494core:Vehicles2023-05-3108070494core:FurnitureFittings2023-05-3108070494core:OfficeEquipment2023-05-3108070494core:AfterOneYear2023-05-3108070494core:WithinOneYear2023-05-3108070494core:ListedExchangeTraded2023-05-3108070494core:UnlistedNon-exchangeTraded2023-05-3108070494core:ShareCapital2023-05-3108070494core:SharePremium2023-05-3108070494core:RevaluationReserve2023-05-3108070494core:OtherReservesSubtotal2023-05-3108070494core:RetainedEarningsAccumulatedLosses2023-05-3108070494core:NetGoodwill2022-05-3108070494core:IntangibleAssetsOtherThanGoodwill2022-05-3108070494core:LandBuildings2022-05-3108070494core:PlantMachinery2022-05-3108070494core:Vehicles2022-05-3108070494core:FurnitureFittings2022-05-3108070494core:OfficeEquipment2022-05-3108070494core:AfterOneYear2022-05-3108070494core:WithinOneYear2022-05-3108070494core:ListedExch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GECKOTA LIMITED

Registered Number
08070494
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

GECKOTA LIMITED
Company Information
for the year from 1 June 2022 to 31 May 2023

Director

QUINN, Jonathan Richard

Registered Address

Unit C2 The Courtyard
Tewkesbury Business Park
Tewkesbury
GL20 8GD

Registered Number

08070494 (England and Wales)
GECKOTA LIMITED
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets7516,957521,961
516,957521,961
Current assets
Stocks8823,892829,745
Debtors982,21068,999
Cash at bank and on hand499,794240,646
1,405,8961,139,390
Creditors amounts falling due within one year10(319,433)(178,682)
Net current assets (liabilities)1,086,463960,708
Total assets less current liabilities1,603,4201,482,669
Creditors amounts falling due after one year11(156,485)(263,819)
Provisions for liabilities12(8,146)(8,493)
Net assets1,438,7891,210,357
Capital and reserves
Called up share capital33
Profit and loss account1,438,7861,210,354
Shareholders' funds1,438,7891,210,357
The financial statements were approved and authorised for issue by the Director on 31 January 2024, and are signed on its behalf by:
QUINN, Jonathan Richard
Director
Registered Company No. 08070494
GECKOTA LIMITED
Notes to the Financial Statements
for the year ended 31 May 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the business for the period ended 31 May 2022 was that of online retail.
4.Basis of measurement used in financial statements
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).
5.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Land and buildings25
Plant and machinery4
Fixtures and fittings4
Office Equipment4
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
6.Employee information

20232022
Average number of employees during the year1516
7.Property, plant and equipment

Land & buildings

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 June 22546,00067,997100,452714,449
Additions-4,87229,76434,636
At 31 May 23546,00072,869130,216749,085
Depreciation and impairment
At 01 June 22115,11529,83547,538192,488
Charge for year21,84015917,64139,640
At 31 May 23136,95529,99465,179232,128
Net book value
At 31 May 23409,04542,87565,037516,957
At 31 May 22430,88538,16252,914521,961
8.Stocks

2023

2022

££
Finished goods823,892829,745
Total823,892829,745
9.Debtors

2023

2022

££
Trade debtors / trade receivables36,76722,351
Other debtors1,19515,273
Prepayments and accrued income44,24831,375
Total82,21068,999
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
10.Creditors within one year

2023

2022

££
Trade creditors / trade payables69,02420,096
Bank borrowings and overdrafts22,50022,500
Taxation and social security125,13613,666
Other creditors99,849122,420
Accrued liabilities and deferred income2,924-
Total319,433178,682
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
11.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts156,485263,819
Total156,485263,819
12.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)8,1468,493
Total8,1468,493