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06563031 dpl-frs:Item11 2021-04-30 06563031 dpl-frs:Item11 2022-04-30 06563031 dpl-frs:CostSales dpl-frs:Item11 2021-05-01 2022-04-30 06563031 dpl-frs:CostSales dpl-frs:Item11 2021-04-30 06563031 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 06563031 dpl-frs:DistributionCosts dpl-frs:Item11 2021-05-01 2022-04-30 06563031 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-05-01 2022-04-30 06563031 dpl-frs:Item12 2021-05-01 2022-04-30 06563031 dpl-frs:Item12 2021-04-30 06563031 dpl-frs:Item12 2022-04-30 06563031 dpl-frs:CostSales dpl-frs:Item12 2021-05-01 2022-04-30 06563031 dpl-frs:CostSales dpl-frs:Item12 2021-04-30 06563031 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 06563031 dpl-frs:DistributionCosts dpl-frs:Item12 2021-05-01 2022-04-30 06563031 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-05-01 2022-04-30 06563031 1 2021-05-01 2022-04-30 06563031 frs-countries:EnglandWales 2021-05-01 2022-04-30
Registered number: 06563031
Gaskell Property Maintenance Limited
Unaudited Financial Statements
For the Period 1 May 2022 to 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: 06563031
31 October 2023 30 April 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 230 351
230 351
CURRENT ASSETS
Debtors 5 24,168 21,512
24,168 21,512
Creditors: Amounts Falling Due Within One Year 6 (127,391 ) (116,038 )
NET CURRENT ASSETS (LIABILITIES) (103,223 ) (94,526 )
TOTAL ASSETS LESS CURRENT LIABILITIES (102,993 ) (94,175 )
Creditors: Amounts Falling Due After More Than One Year 7 (3,995 ) (6,665 )
NET LIABILITIES (106,988 ) (100,840 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (106,989 ) (100,841 )
SHAREHOLDERS' FUNDS (106,988) (100,840)
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For the period 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
Mrs C Gaskell
Director
3 April 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Gaskell Property Maintenance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06563031 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
The turnover shown in profit and loss account represents amounts invoiced during the year. Turnover is recognised on an accruals basis on the date the work is conducted.
2.4. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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:
Plant and machinery 25% Straight Line
Motor vehicles 25% Reducing Balance
2.5. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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2.8. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably.Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3 (2022: 3)
3 3
4. Tangible Assets
Plant and machinery Motor vehicles Total
£ £ £
Cost
As at 1 May 2022 465 6,235 6,700
As at 31 October 2023 465 6,235 6,700
Depreciation
As at 1 May 2022 465 5,884 6,349
Provided during the period - 121 121
As at 31 October 2023 465 6,005 6,470
Net Book Value
As at 31 October 2023 - 230 230
As at 1 May 2022 - 351 351
5. Debtors
31 October 2023 30 April 2022
£ £
Due within one year
Prepayments and accrued income 157 314
Other debtors 32 32
Deferred tax current asset 23,979 16,997
Other taxes and social security - 4,169
24,168 21,512
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6. Creditors: Amounts Falling Due Within One Year
31 October 2023 30 April 2022
£ £
Trade creditors 288 239
Bank loans and overdrafts 10,842 10,928
Other taxes and social security 628 -
Net wages 12 -
Other creditors 53 53
Accruals and deferred income 4,110 3,912
Directors' loan accounts 111,458 100,906
127,391 116,038
7. Creditors: Amounts Falling Due After More Than One Year
31 October 2023 30 April 2022
£ £
Bank loans 3,995 6,665
3,995 6,665
8. Share Capital
31 October 2023 30 April 2022
£ £
Allotted, Called up and fully paid 1 1
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 October 2023 30 April 2022
£ £
Not later than one year - 900
- 900
10. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
11. Related Party Transactions
The following related party transactions were undertaken during the year:
A director introduced amounts totalling £42,350 and withdraw amounts totalling £32,479. (2022: Introduced £60,729 and withdraw amounts totalling £20,240). As at the balance sheet date the amounts due from the company was £110,777 (2022: due from the company £100,906).
No dividends were paid to the directors in respect of their shareholdings.
The aggregate remuneration paid to key management personnel for the year was £63,750 (2022: £43,690).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
12. Going Concern
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The company is able to meet its day to day working capital requirements through the support of its directors. Therefore the directors considers it appropriate to prepare the financial statements on the going concern basis.

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