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07812048 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 07812048 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 07812048 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 07812048 dpl-frs:Item4 2021-11-01 2022-10-31 07812048 dpl-frs:Item4 2021-10-31 07812048 dpl-frs:Item4 2022-10-31 07812048 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 07812048 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 07812048 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 07812048 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 07812048 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 07812048 dpl-frs:Item5 2021-11-01 2022-10-31 07812048 dpl-frs:Item5 2021-10-31 07812048 dpl-frs:Item5 2022-10-31 07812048 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 07812048 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 07812048 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 07812048 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 07812048 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 07812048 dpl-frs:Item6 2021-11-01 2022-10-31 07812048 dpl-frs:Item6 2021-10-31 07812048 dpl-frs:Item6 2022-10-31 07812048 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 07812048 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 07812048 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 07812048 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 07812048 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 07812048 dpl-frs:Item7 2021-11-01 2022-10-31 07812048 dpl-frs:Item7 2021-10-31 07812048 dpl-frs:Item7 2022-10-31 07812048 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 07812048 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 07812048 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 07812048 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 07812048 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 07812048 dpl-frs:Item8 2021-11-01 2022-10-31 07812048 dpl-frs:Item8 2021-10-31 07812048 dpl-frs:Item8 2022-10-31 07812048 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 07812048 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 07812048 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 07812048 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 07812048 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 07812048 dpl-frs:Item9 2021-11-01 2022-10-31 07812048 dpl-frs:Item9 2021-10-31 07812048 dpl-frs:Item9 2022-10-31 07812048 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 07812048 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 07812048 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 07812048 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 07812048 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 07812048 dpl-frs:Item10 2021-11-01 2022-10-31 07812048 dpl-frs:Item10 2021-10-31 07812048 dpl-frs:Item10 2022-10-31 07812048 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 07812048 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 07812048 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 07812048 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 07812048 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 07812048 dpl-frs:Item11 2021-11-01 2022-10-31 07812048 dpl-frs:Item11 2021-10-31 07812048 dpl-frs:Item11 2022-10-31 07812048 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 07812048 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 07812048 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 07812048 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 07812048 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 07812048 dpl-frs:Item12 2021-11-01 2022-10-31 07812048 dpl-frs:Item12 2021-10-31 07812048 dpl-frs:Item12 2022-10-31 07812048 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 07812048 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 07812048 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 07812048 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 07812048 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 07812048 1 2021-11-01 2022-10-31 07812048 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 07812048
Golden Globe Merchants Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Accountax Consultants UK Ltd
Chartered Certified Accountants & Registered Auditors
The Basement Goodmayes House, 45-49 Goodmayes Road
Essex
Ilford
IG3 9UF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07812048
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 688,520 374,452
Investment Properties 5 2,952,199 2,877,179
3,640,719 3,251,631
CURRENT ASSETS
Stocks 6 598,850 201,292
Debtors 7 8,336,187 3,397,884
Cash at bank and in hand 2,297,409 102,648
11,232,446 3,701,824
Creditors: Amounts Falling Due Within One Year 8 (8,001,344 ) (3,296,078 )
NET CURRENT ASSETS (LIABILITIES) 3,231,102 405,746
TOTAL ASSETS LESS CURRENT LIABILITIES 6,871,821 3,657,377
Creditors: Amounts Falling Due After More Than One Year 9 (968,223 ) (191,496 )
NET ASSETS 5,903,598 3,465,881
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 5,903,498 3,465,781
SHAREHOLDERS' FUNDS 5,903,598 3,465,881
Page 1
Page 2
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Profit and Loss Account.
On behalf of the board
Mr Muhammad Afzal
Director
29/01/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Golden Globe Merchants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07812048 . The registered office is 160 Fortis House London Road, Barking, Essex, IG11 8BB.
2. Accounting Policies
2.1. 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.
2.2. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Freehold -
Plant & Machinery 33% on cost
Motor Vehicles 20% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 33% on cost
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
Page 3
Page 4
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2022: 15)
21 15
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2022 208,472 280,964 75,527 87,806 652,769
Additions - 553,846 18,830 41,270 613,946
As at 31 October 2023 208,472 834,810 94,357 129,076 1,266,715
Depreciation
As at 1 November 2022 87,824 109,370 33,499 47,624 278,317
Provided during the period 69,491 166,962 23,589 39,836 299,878
As at 31 October 2023 157,315 276,332 57,088 87,460 578,195
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 October 2023 51,157 558,478 37,269 41,616 688,520
As at 1 November 2022 120,648 171,594 42,028 40,182 374,452
5. Investment Property
2023
£
Fair Value
As at 1 November 2022 2,877,179
Additions 729,862
Disposals (654,842 )
As at 31 October 2023 2,952,199
6. Stocks
2023 2022
£ £
Materials 598,850 201,292
598,850 201,292
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 8,195,311 3,055,957
Other debtors 140,662 129,459
VAT - 212,468
Directors' loan accounts 214 -
8,336,187 3,397,884
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 215,301 39,655
Trade creditors 3,569,953 643,867
Bank loans and overdrafts 82,100 627,568
Corporation tax 971,018 725,468
Other taxes and social security 106,001 73,957
VAT 267,022 -
Net wages 49,472 -
...CONTINUED
Page 5
Page 6
Other creditors 1,679,342 969,383
Accruals and deferred income 1,061,135 156,496
Directors' loan accounts - 59,684
8,001,344 3,296,078
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 301,111 81,491
Bank loans 667,112 110,005
968,223 191,496
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 215,301 39,655
Later than one year and not later than five years 301,111 81,491
516,412 121,146
516,412 121,146
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
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