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Registered number: 12925965













GEFFEN AND BOYD LTD
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023


 
GEFFEN AND BOYD LTD
REGISTERED NUMBER:12925965


BALANCE SHEET
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 3 
1,804
2,405

  
1,804
2,405

Current assets
  

Debtors: amounts falling due within one year
 4 
100
100

Cash at bank and in hand
 5 
85
298

  
185
398

Creditors: amounts falling due within one year
 6 
(81,425)
(55,045)

Net current liabilities
  
 
 
(81,240)
 
 
(54,647)

Total assets less current liabilities
  
(79,436)
(52,242)

  

Net liabilities
  
(79,436)
(52,242)


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(79,536)
(52,342)

  
(79,436)
(52,242)


Page 1


 
GEFFEN AND BOYD LTD
REGISTERED NUMBER:12925965

    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2023

For the year ended 31 October 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Oliver Geffen
Director

Date: 23 July 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2


 
GEFFEN AND BOYD LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1.


General information

Geffen And Boyd Ltd is a private company limited by shares, incorporated and domiciled in England and Wales, United Kingdom. The registered office is Harwood House, 43 Harwood Road, London SW6 4QP..

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Going concern

During the year ended 31 October 2023 the Company suffered a loss before tax of £27,194 (2022: £40,238), giving rise to a balance sheet deficit of £79,436 (2022: £52,242) at the year end.
Within this is a balance of £80,045 (2022: £52,795) owed to the directors, who have agreed to continue to provide such financial support as is required whilst the Company strengthens its own financial position. The Company results are consistent with the directors' expectations.
In light of the above and after taking into account all information that could reasonably be expected to be available, the directors are confident that the Company will continue in operational existence for the foreseeable future and that the going concern is therefore appropriate for the preparation of the Company's accounts.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3


 
GEFFEN AND BOYD LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

The estimated useful lives range as follows:

Computer equipment
-
4
years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4


 
GEFFEN AND BOYD LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

3.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 November 2022
2,405



At 31 October 2023

2,405



Depreciation


At 1 November 2022
-


Charge for the year on owned assets
601



At 31 October 2023

601



Net book value



At 31 October 2023
1,804



At 31 October 2022
2,405


4.


Debtors

2023
2022
£
£


Called up share capital not paid
100
100



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
85
298


Page 5


 
GEFFEN AND BOYD LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

6.


Creditors: amounts falling due within one year

2023
2022
£
£

Other creditors
80,045
52,795

Accruals and deferred income
1,380
2,250

81,425
55,045



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares shares of £1 each
100
100



8.


Controlling party

Geffen And Boyd Ltd is jointly owned by Oliver Geffen and Olivia Boyd by virtue of their equal shareholdings.

 
Page 6