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dpl-frs:Item6 2021-10-31 07801686 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 07801686 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 07801686 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 07801686 dpl-frs:Item7 2021-11-01 2022-10-31 07801686 dpl-frs:Item7 2021-10-31 07801686 dpl-frs:Item7 2022-10-31 07801686 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 07801686 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 07801686 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 07801686 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 07801686 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 07801686 dpl-frs:Item8 2021-11-01 2022-10-31 07801686 dpl-frs:Item8 2021-10-31 07801686 dpl-frs:Item8 2022-10-31 07801686 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 07801686 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 07801686 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 07801686 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 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07801686 dpl-frs:Item11 2021-10-31 07801686 dpl-frs:Item11 2022-10-31 07801686 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 07801686 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 07801686 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 07801686 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 07801686 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 07801686 dpl-frs:Item12 2021-11-01 2022-10-31 07801686 dpl-frs:Item12 2021-10-31 07801686 dpl-frs:Item12 2022-10-31 07801686 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 07801686 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 07801686 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 07801686 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 07801686 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 07801686 1 2021-11-01 2022-10-31 07801686 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 07801686
G&G Group Southeast Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07801686
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 227,082 187,468
227,082 187,468
CURRENT ASSETS
Stocks 5 63,400 42,360
Debtors 6 51,313 34,960
Cash at bank and in hand 41,114 81,876
155,827 159,196
Creditors: Amounts Falling Due Within One Year 7 (85,726 ) (72,374 )
NET CURRENT ASSETS (LIABILITIES) 70,101 86,822
TOTAL ASSETS LESS CURRENT LIABILITIES 297,183 274,290
Creditors: Amounts Falling Due After More Than One Year 8 (23,126 ) (28,126 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (35,503 ) (35,503 )
NET ASSETS 238,554 210,661
CAPITAL AND RESERVES
Called up share capital 10 4 4
Profit and Loss Account 238,550 210,657
SHAREHOLDERS' FUNDS 238,554 210,661
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 Grant Love
Director
13/03/2024
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
G&G Group Southeast Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07801686 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 2% WDV
Plant & Machinery 15% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
2.4. 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.
2.5. 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.
Page 3
Page 4
2.6. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
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.
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: 7 (2022: 5)
7 5
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2022 3,503 239,603 1,592 11,009 255,707
Additions - 78,551 672 - 79,223
As at 31 October 2023 3,503 318,154 2,264 11,009 334,930
Depreciation
As at 1 November 2022 462 61,679 1,003 5,095 68,239
Provided during the period 61 38,471 189 888 39,609
As at 31 October 2023 523 100,150 1,192 5,983 107,848
Net Book Value
As at 31 October 2023 2,980 218,004 1,072 5,026 227,082
As at 1 November 2022 3,041 177,924 589 5,914 187,468
Page 4
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5. Stocks
2023 2022
£ £
Stock 63,400 42,360
63,400 42,360
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 49,987 33,434
Other debtors 1,326 1,526
51,313 34,960
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 2,912
Trade creditors 3,253 2,752
Bank loans and overdrafts 10,000 10,000
Corporation tax 21,302 34,232
Other taxes and social security 5,997 1,300
VAT 13,757 10,930
Other creditors 11,187 9,943
Directors' loan accounts 230 305
Amounts owed to related parties 20,000 -
85,726 72,374
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 23,126 28,126
23,126 28,126
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9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 2,912
- 2,912
- 2,912
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 4 4
11. Related Party Transactions
Included in other creditors is an amount of £677 (2022 - £305) due to the directors; Mr G Love
& Mr G Clegg. This loan is interest free and no repayment terms have been agreed.
The policy used for government grants is the accrual model.
Page 6