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Registered Number: 13708615
England and Wales

 

 

 


Report of the Director and Unaudited Financial Statements

for the year ended 31 October 2023

for

GRAND MERCHANT LTD

 
 
 
£
2023
£
   
£
2022
£
Called up share capital not paid 1  1 
Current assets 643 
Creditors: amount falling due within one year (16,691) (4,494)
Net current assets (16,048) (4,494)
Total assets less current liabilities (16,047) (4,493)
Net assets (16,047) (4,493)
 
Capital and reserves (16,047) (4,493)
 
  1. For the year ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
  2. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the companies act 2006.
  3. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Signed on behalf of the board of directors:


----------------------------------
Zijun Tan
Director

Date approved: 30 July 2024
1
Statutory Information
GRAND MERCHANT LTD is a private limited company, limited by shares, domiciled in England and Wales, registration number 13708615, registration address 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ, United Kingdom.

The presentation currency is £ sterling.
1.

Accounting Policies

Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).
Going Concern
The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future. If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.

Average number of employees

Average number of employees during the year was 0  (2022: 1).
2