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Registered Number: 06546153
England and Wales

 

 

 

GARY MCKENRY LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Directors Gary McKenry
Kathryn McKenry
Registered Number 06546153
Registered Office 139 Warborough Avenue
Tilehurst
Reading
Berkshire
RG31 5LG
Secretary Kathryn McKenry
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 5 34,666    42,175 
34,666    42,175 
Current assets      
Debtors 6 16,612    9,191 
Cash at bank and in hand 12,735    3,731 
29,347    12,922 
Creditors: amount falling due within one year 7 (25,015)   (16,279)
Net current assets 4,332    (3,357)
 
Total assets less current liabilities 38,998    38,818 
Provisions for liabilities 8 (6,587)   (7,900)
Net assets 32,411    30,918 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 32,311    30,818 
Shareholders' funds 32,411    30,918 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 24 June 2024 and were signed on its behalf by:


-------------------------------
Gary McKenry
Director
2
General Information
Gary McKenry Ltd is a private company, limited by shares, registered in England and Wales, registration number 06546153, registration address 139 Warborough Avenue , Tilehurst, Reading, Berkshire, RG31 5LG.

The presentation currency is £ sterling.
1.

Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Turnover
Turnover represents net sales of services, excluding value added tax, as adjusted for work in progress. Turnover in respect of service contracts is recognised when the company obtains the right to receive consideration for the services rendered to its customer.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Pension costs and other post-retirement benefits

2024
£
  2023
£
Administrative Expenses
Directors Salaries 25,140    23,816 
Directors Pension Contributions 2,400    2,400 
27,540    26,216 
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.

Average number of employees


Average number of employees during the year was 0 (2023 : 0).
4.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2023 75,956    75,956 
Additions  
Disposals  
At 31 March 2024 75,956    75,956 
Amortisation
At 01 April 2023 75,956    75,956 
Charge for year  
On disposals  
At 31 March 2024 75,956    75,956 
Net book values
At 31 March 2024  
At 31 March 2023  


5.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 April 2023 66,217    884    13,487    80,588 
Additions 242      1,186    1,428 
Disposals      
At 31 March 2024 66,459    884    14,673    82,016 
Depreciation
At 01 April 2023 27,238    844    10,331    38,413 
Charge for year 7,844    8    1,085    8,937 
On disposals      
At 31 March 2024 35,082    852    11,416    47,350 
Net book values
Closing balance as at 31 March 2024 31,377    32    3,257    34,666 
Opening balance as at 01 April 2023 38,979    40    3,156    42,175 


6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 5,561   
Prepayments & Accrued Income 404    673 
Amounts Recoverable on Contracts 8,316    900 
Tax Recoverable 2,331    7,618 
16,612    9,191 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 599    1,662 
Social Security and Other Taxes 15,043    3,506 
Accrued Expenses  
Directors' Current Accounts 9,373    11,111 
25,015    16,279 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 6,587    7,900 
6,587    7,900 

3