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Registration number: 14227739

Gastro IBD Services Limited

Unaudited Filleted Financial Statements

for the Period from 12 July 2022 to 31 July 2023

 

Gastro IBD Services Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 4

 

Gastro IBD Services Limited

Company Information

Director

Dr S Sebastian

Registered office

4 Hall Farm Court
Main Street
Tickton
Beverley
HU17 9RZ

 

Gastro IBD Services Limited

(Registration number: 14227739)
Balance Sheet as at 31 July 2023

Note

2023
£

Current assets

 

Debtors

4

171

Creditors: Amounts falling due within one year

5

(800)

Net liabilities

 

(629)

Capital and reserves

 

Called up share capital

100

Retained earnings

(729)

Shareholders' deficit

 

(629)

For the financial period ending 31 July 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the Company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The Director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 6 April 2024
 

.........................................
Dr S Sebastian
Director

 

Gastro IBD Services Limited

Notes to the Unaudited Financial Statements for the Period from 12 July 2022 to 31 July 2023

1

General information

The Company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:
4 Hall Farm Court
Main Street
Tickton
Beverley
HU17 9RZ

These financial statements were authorised for issue by the director on 6 April 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Going concern

The company has not traded during the year.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

 

Gastro IBD Services Limited

Notes to the Unaudited Financial Statements for the Period from 12 July 2022 to 31 July 2023

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the Company (including the Director) during the period, was 1.

4

Debtors

2023
£

Other debtors

171

171

5

Creditors

Creditors: amounts falling due within one year

Note

2023
£

Due within one year

 

Loans and borrowings

6

200

Accruals and deferred income

 

600

 

800

6

Loans and borrowings

2023
£

Current loans and borrowings

Other borrowings

200

Other borrowings included unsecured amounts due to Directors.

7

Related party transactions

Other transactions with the Director

At the year end the company owed the director £200. Loans made to the company by the directors are unsecured, interest free and repayable on demand.