1 May 2022 false No description of principal activity Taxfiler 2023.15 SC626293business:PrivateLimitedCompanyLtd2022-05-012023-04-30 SC6262932022-04-30 SC6262932022-05-012023-04-30 SC626293business:AuditExempt-NoAccountantsReport2022-05-012023-04-30 SC626293business:FilletedAccounts2022-05-012023-04-30 SC6262932023-04-30 SC626293business:Director12022-05-012023-04-30 SC626293business:Director22022-05-012023-04-30 SC626293business:RegisteredOffice2022-05-012023-04-30 SC6262932022-04-30 SC626293core:WithinOneYear2023-04-30 SC626293core:WithinOneYear2022-04-30 SC626293core:AfterOneYear2023-04-30 SC626293core:AfterOneYear2022-04-30 SC626293core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 SC626293core:ShareCapitalcore:PreviouslyStatedAmount2022-04-30 SC626293core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 SC626293core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-04-30 SC626293core:PreviouslyStatedAmount2023-04-30 SC626293core:PreviouslyStatedAmount2022-04-30 SC626293business:SmallEntities2022-05-012023-04-30 SC626293countries:Scotland2022-05-012023-04-30 SC626293core:FurnitureFittings2022-05-012023-04-30 SC626293core:ComputerEquipment2022-05-012023-04-30 SC626293core:FurnitureFittings2022-04-30 SC626293core:ComputerEquipment2022-04-30 SC626293core:FurnitureFittings2023-04-30 SC626293core:ComputerEquipment2023-04-30 SC6262932021-05-012022-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC626293 (Scotland)
GLL WORLD BABY LTD Unaudited accounts for the year ended 30 April 2023
GLL WORLD BABY LTD Unaudited accounts Contents
Page
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GLL WORLD BABY LTD Company Information for the year ended 30 April 2023
Directors
Layachi Semar Souad Benchikh EL Fegoun
Company Number
SC626293 (Scotland)
Registered Office
544 DUMBARTON ROAD GLASGOW G1 6SW SCOTLAND
Accountants
SK and Co 3rd Floor, St. Georges Building 5 St. Vincent Place Glasgow G1 2DH
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GLL WORLD BABY LTD Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,152 
9,183 
Current assets
Inventories
125,451 
107,451 
Debtors
20,000 
20,000 
Cash at bank and in hand
(9,247)
- 
136,204 
127,451 
Creditors: amounts falling due within one year
(157,826)
(127,439)
Net current (liabilities)/assets
(21,622)
12 
Total assets less current liabilities
(14,470)
9,195 
Creditors: amounts falling due after more than one year
(24,393)
(30,867)
Net liabilities
(38,863)
(21,672)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(38,963)
(21,772)
Shareholders' funds
(38,863)
(21,672)
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 March 2024 and were signed on its behalf by
Layachi Semar Director Company Registration No. SC626293
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GLL WORLD BABY LTD Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
GLL WORLD BABY LTD is a private company, limited by shares, registered in Scotland, registration number SC626293. The registered office is 544 DUMBARTON ROAD, GLASGOW, G1 6SW, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% on reducing balance
Computer equipment
33% on reducing balance
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2022
15,000 
5,000 
20,000 
At 30 April 2023
15,000 
5,000 
20,000 
Depreciation
At 1 May 2022
7,320 
3,497 
10,817 
Charge for the year
1,536 
495 
2,031 
At 30 April 2023
8,856 
3,992 
12,848 
Net book value
At 30 April 2023
6,144 
1,008 
7,152 
At 30 April 2022
7,680 
1,503 
9,183 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
20,000 
20,000 
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GLL WORLD BABY LTD Notes to the Accounts for the year ended 30 April 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
3,099 
- 
VAT
17,566 
(8,023)
Taxes and social security
23 
- 
Other creditors
- 
17,470 
Loans from directors
135,936 
116,792 
Accruals
1,202 
1,200 
157,826 
127,439 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
24,393 
30,867 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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