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2021-05-01 2022-04-30 01623320 dpl-frs:CostSales dpl-frs:Item6 2021-04-30 01623320 dpl-frs:CostSales dpl-frs:Item6 2022-04-30 01623320 dpl-frs:DistributionCosts dpl-frs:Item6 2021-05-01 2022-04-30 01623320 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-05-01 2022-04-30 01623320 dpl-frs:Item7 2021-05-01 2022-04-30 01623320 dpl-frs:Item7 2021-04-30 01623320 dpl-frs:Item7 2022-04-30 01623320 dpl-frs:CostSales dpl-frs:Item7 2021-05-01 2022-04-30 01623320 dpl-frs:CostSales dpl-frs:Item7 2021-04-30 01623320 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 01623320 dpl-frs:DistributionCosts dpl-frs:Item7 2021-05-01 2022-04-30 01623320 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-05-01 2022-04-30 01623320 dpl-frs:Item8 2021-05-01 2022-04-30 01623320 dpl-frs:Item8 2021-04-30 01623320 dpl-frs:Item8 2022-04-30 01623320 dpl-frs:CostSales dpl-frs:Item8 2021-05-01 2022-04-30 01623320 dpl-frs:CostSales dpl-frs:Item8 2021-04-30 01623320 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 01623320 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Registered number: 01623320
Mohammad Gulistan Khan & Co. Limited
Unaudited Financial Statements
For The Year Ended 30 April 2023
Charts Accountants LLP
Chartered Certified Accountants
17-19 Church Road
Northfield
Birmingham
B31 2JZ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 01623320
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1 1
Tangible Assets 5 118,821 147,606
Investment Properties 6 843,878 779,700
962,700 927,307
CURRENT ASSETS
Stocks 7 244,966 236,688
Debtors 8 576,900 826,034
Cash at bank and in hand 3,168,318 3,400,325
3,990,184 4,463,047
Creditors: Amounts Falling Due Within One Year 9 (1,252,102 ) (1,946,030 )
NET CURRENT ASSETS (LIABILITIES) 2,738,082 2,517,017
TOTAL ASSETS LESS CURRENT LIABILITIES 3,700,782 3,444,324
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (12,579 ) (14,651 )
NET ASSETS 3,688,203 3,429,673
CAPITAL AND RESERVES
Called up share capital 12 100 100
Profit and Loss Account 3,688,103 3,429,573
SHAREHOLDERS' FUNDS 3,688,203 3,429,673
Page 1
Page 2
For the year ending 30 April 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 Mohammad Khan
Director
Mr Qaiser Khan
Director
20th February 2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mohammad Gulistan Khan & Co. Limited Registered number 01623320 is a limited by shares company incorporated in England & Wales. The Registered Office is M.G. Khan House, 10/11 Halifax Road, Cressex Business Park, High Wycombe, HP12 3SD.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. 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 profit and loss account over its estimated economic life of 5 years.
2.4. 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:
Leasehold 2% on the straight line basis
Plant & Machinery 25% on the straight line basis
Motor Vehicles 25% on the straight line basis
Fixtures & Fittings 25% on the straight line basis
Computer Equipment 25% on the straight line basis
2.5. Investment Properties
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less.
Investment properties shall be included in the balance sheet at their market value.
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
2.8. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.9. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 30 (2022: 31)
30 31
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2022 4,400
As at 30 April 2023 4,400
Amortisation
As at 1 May 2022 4,399
As at 30 April 2023 4,399
Net Book Value
As at 30 April 2023 1
As at 1 May 2022 1
Page 4
Page 5
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 May 2022 73,804 257,228 149,650 37,795
Additions - 4,307 10,245 1,970
As at 30 April 2023 73,804 261,535 159,895 39,765
Depreciation
As at 1 May 2022 5,954 245,770 98,200 23,745
Provided during the period 1,478 7,026 27,748 7,499
As at 30 April 2023 7,432 252,796 125,948 31,244
Net Book Value
As at 30 April 2023 66,372 8,739 33,947 8,521
As at 1 May 2022 67,850 11,458 51,450 14,050
Computer Equipment Total
£ £
Cost
As at 1 May 2022 38,458 556,935
Additions 83 16,605
As at 30 April 2023 38,541 573,540
Depreciation
As at 1 May 2022 35,660 409,329
Provided during the period 1,639 45,390
As at 30 April 2023 37,299 454,719
Net Book Value
As at 30 April 2023 1,242 118,821
As at 1 May 2022 2,798 147,606
Page 5
Page 6
6. Investment Property
2023
£
Fair Value
As at 1 May 2022 779,700
Additions 116,032
Disposals (51,854 )
As at 30 April 2023 843,878
7. Stocks
2023 2022
£ £
Stock in hand 244,966 236,688
244,966 236,688
8. Debtors
2023 2022
£ £
Due within one year
Trade debtors 437,802 564,470
Other debtors 139,098 261,564
576,900 826,034
9. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 583,869 1,147,376
Other creditors 589,998 677,040
Taxation and social security 78,235 121,614
1,252,102 1,946,030
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 12,579 14,651
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11. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 May 2022 14,651 14,651
Deferred taxation (5,091 ) (5,091 )
Changes in tax rates 3,019 3,019
Balance at 30 April 2023 12,579 12,579
12. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
13. Pension Commitments
The company operates a defined contribution pension scheme (Auto Enrolment) for employees and two directors. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £3283 (previous year - £1609) were due to the fund. They are included in Creditors due within one year.
14. Controlling Party
The company's controlling party is Mr Qaiser Khan by virtue of his ownership of 71% of the issued share capital in the company.
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