2022-04-012023-03-312023-03-31false05878111GINTON LTD2024-02-1368209iso4217:GBPxbrli:pure058781112022-04-01058781112023-03-31058781112022-04-012023-03-31058781112021-04-01058781112022-03-31058781112021-04-012022-03-3105878111bus:SmallEntities2022-04-012023-03-3105878111bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3105878111bus:FullAccounts2022-04-012023-03-3105878111bus:PrivateLimitedCompanyLtd2022-04-012023-03-3105878111core:WithinOneYear2023-03-3105878111core:AfterOneYear2023-03-3105878111core:WithinOneYear2022-03-3105878111core:AfterOneYear2022-03-3105878111core:ShareCapital2023-03-3105878111core:SharePremium2023-03-3105878111core:RevaluationReserve2023-03-3105878111core:OtherReservesSubtotal2023-03-3105878111core:RetainedEarningsAccumulatedLosses2023-03-3105878111core:ShareCapital2022-03-3105878111core:SharePremium2022-03-3105878111core:RevaluationReserve2022-03-3105878111core:OtherReservesSubtotal2022-03-3105878111core:RetainedEarningsAccumulatedLosses2022-03-3105878111core:LandBuildings2023-03-3105878111core:PlantMachinery2023-03-3105878111core:Vehicles2023-03-3105878111core:FurnitureFittings2023-03-3105878111core:OfficeEquipment2023-03-3105878111core:NetGoodwill2023-03-3105878111core:IntangibleAssetsOtherThanGoodwill2023-03-3105878111core:ListedExchangeTraded2023-03-3105878111core:UnlistedNon-exchangeTraded2023-03-3105878111core:LandBuildings2022-03-3105878111core:PlantMachinery2022-03-3105878111core:Vehicles2022-03-3105878111core:FurnitureFittings2022-03-3105878111core:OfficeEquipment2022-03-3105878111core:NetGoodwill2022-03-3105878111core:IntangibleAssetsOtherThanGoodwill2022-03-3105878111core:ListedExchangeTraded2022-03-3105878111core:UnlistedNon-exchangeTraded2022-03-3105878111core:LandBuildings2022-04-012023-03-3105878111core:PlantMachinery2022-04-012023-03-3105878111core:Vehicles2022-04-012023-03-3105878111core:FurnitureFittings2022-04-012023-03-3105878111core:OfficeEquipment2022-04-012023-03-3105878111core:NetGoodwill2022-04-012023-03-3105878111core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3105878111core:ListedExchangeTraded2022-04-012023-03-3105878111core:UnlistedNon-exchangeTraded2022-04-012023-03-3105878111core:MoreThanFiveYears2022-04-012023-03-3105878111core:Non-currentFinancialInstruments2023-03-3105878111core:Non-currentFinancialInstruments2022-03-3105878111dpl:CostSales2022-04-012023-03-3105878111dpl:DistributionCosts2022-04-012023-03-3105878111core:LandBuildings2022-04-012023-03-3105878111core:PlantMachinery2022-04-012023-03-3105878111core:Vehicles2022-04-012023-03-3105878111core:FurnitureFittings2022-04-012023-03-3105878111core:OfficeEquipment2022-04-012023-03-3105878111dpl:AdministrativeExpenses2022-04-012023-03-3105878111core:NetGoodwill2022-04-012023-03-3105878111core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3105878111dpl:GroupUndertakings2022-04-012023-03-3105878111dpl:ParticipatingInterests2022-04-012023-03-3105878111dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3105878111core:ListedExchangeTraded2022-04-012023-03-3105878111dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3105878111core:UnlistedNon-exchangeTraded2022-04-012023-03-3105878111dpl:CostSales2021-04-012022-03-3105878111dpl:DistributionCosts2021-04-012022-03-3105878111core:LandBuildings2021-04-012022-03-3105878111core:PlantMachinery2021-04-012022-03-3105878111core:Vehicles2021-04-012022-03-3105878111core:FurnitureFittings2021-04-012022-03-3105878111core:OfficeEquipment2021-04-012022-03-3105878111dpl:AdministrativeExpenses2021-04-012022-03-3105878111core:NetGoodwill2021-04-012022-03-3105878111core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3105878111dpl:GroupUndertakings2021-04-012022-03-3105878111dpl:ParticipatingInterests2021-04-012022-03-3105878111dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3105878111core:ListedExchangeTraded2021-04-012022-03-3105878111dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3105878111core:UnlistedNon-exchangeTraded2021-04-012022-03-3105878111core:NetGoodwill2023-03-3105878111core:IntangibleAssetsOtherThanGoodwill2023-03-3105878111core:LandBuildings2023-03-3105878111core:PlantMachinery2023-03-3105878111core:Vehicles2023-03-3105878111core:FurnitureFittings2023-03-3105878111core:OfficeEquipment2023-03-3105878111core:AfterOneYear2023-03-3105878111core:WithinOneYear2023-03-3105878111core:ListedExchangeTraded2023-03-3105878111core:UnlistedNon-exchangeTraded2023-03-3105878111core:ShareCapital2023-03-3105878111core:SharePremium2023-03-3105878111core:RevaluationReserve2023-03-3105878111core:OtherReservesSubtotal2023-03-3105878111core:RetainedEarningsAccumulatedLosses2023-03-3105878111core:NetGoodwill2022-03-3105878111core:IntangibleAssetsOtherThanGoodwill2022-03-3105878111core:LandBuildings2022-03-3105878111core:PlantMachinery2022-03-3105878111core:Vehicles2022-03-3105878111core:FurnitureFittings2022-03-3105878111core:OfficeEquipment2022-03-3105878111core:AfterOneYear2022-03-3105878111core:WithinOneYear2022-03-3105878111core:ListedExc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GINTON LTD

Registered Number
05878111
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

GINTON LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

BERGER, Moishe

Company Secretary

BERGER, Pessy

Registered Address

8 Brantwood Road
Salford
M7 4FL

Registered Number

05878111 (England and Wales)
GINTON LTD
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5800,000800,000
Investments654,42953,275
854,429853,275
Current assets
Debtors7171,330230,410
Cash at bank and on hand94,39117,851
265,721248,261
Creditors amounts falling due within one year8(708,374)(667,219)
Net current assets (liabilities)(442,653)(418,958)
Total assets less current liabilities411,776434,317
Creditors amounts falling due after one year9(350,168)(374,877)
Net assets61,60859,440
Capital and reserves
Called up share capital1,0001,000
Revaluation reserve(116,211)(116,211)
Profit and loss account176,819174,651
Shareholders' funds61,60859,440
The financial statements were approved and authorised for issue by the Director on 13 February 2024, and are signed on its behalf by:
BERGER, Moishe
Director
Registered Company No. 05878111
GINTON LTD
Notes to the Financial Statements
for the year ended 31 March 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.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)
Fixtures and fittings10
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.
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.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
4.Employee information

20232022
Average number of employees during the year00
5.Property, plant and equipment

Land & buildings

Plant & machinery

Total

£££
Cost or valuation
At 01 April 22800,0001,489801,489
At 31 March 23800,0001,489801,489
Depreciation and impairment
At 01 April 22-1,4891,489
At 31 March 23-1,4891,489
Net book value
At 31 March 23800,000-800,000
At 31 March 22800,000-800,000
6.Fixed asset investments
Other investments other than loans

Other investments1

Total

££
Cost or valuation
At 01 April 2253,27553,275
Additions1,1541,154
At 31 March 2354,42954,429
Net book value
At 31 March 2354,42954,429
At 31 March 2253,27553,275

Notes

1Other investments other than loans
7.Debtors

2023

2022

££
Trade debtors / trade receivables14,25619,969
Other debtors157,074210,441
Total171,330230,410
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.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables40,000289
Amounts owed to related parties608,722608,722
Taxation and social security6,9416,374
Other creditors41,75038,662
Accrued liabilities and deferred income10,96113,172
Total708,374667,219
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.
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts350,168374,877
Total350,168374,877