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REGISTERED NUMBER: 07218112 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Girty Holdings Ltd

Girty Holdings Ltd (Registered number: 07218112)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Girty Holdings Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTORS: T C Girt
Mrs K F Girt





REGISTERED OFFICE: The Acorns
Hollymead
Stanford-Le-Hope
Essex
SS17 7RL





REGISTERED NUMBER: 07218112 (England and Wales)





ACCOUNTANTS: Sterlings Accountancy Solutions Limited
131-133 Roman Road
Mountnessing
Brentwood
Essex
CM15 0UD

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Girty Holdings Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Girty Holdings Ltd for the year ended 30 April 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Girty Holdings Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Girty Holdings Ltd and state those matters that we have agreed to state to the Board of Directors of Girty Holdings Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Girty Holdings Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Girty Holdings Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Girty Holdings Ltd. You consider that Girty Holdings Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Girty Holdings Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Sterlings Accountancy Solutions Limited
131-133 Roman Road
Mountnessing
Brentwood
Essex
CM15 0UD


5 August 2024

Girty Holdings Ltd (Registered number: 07218112)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 326,527 472,742

CURRENT ASSETS
Stocks - 369,477
Debtors 5 9,929 195,883
Cash at bank and in hand 635,161 235,164
645,090 800,524
CREDITORS
Amounts falling due within one year 6 369,204 478,478
NET CURRENT ASSETS 275,886 322,046
TOTAL ASSETS LESS CURRENT
LIABILITIES

602,413

794,788

CREDITORS
Amounts falling due after more than one
year

7

-

176,799
NET ASSETS 602,413 617,989

CAPITAL AND RESERVES
Called up share capital 1,100 1,100
Subordinated loan 47,000 47,000
Retained earnings 554,313 569,889
602,413 617,989

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Girty Holdings Ltd (Registered number: 07218112)

Balance Sheet - continued
30 April 2024


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 August 2024 and were signed on its behalf by:





T C Girt - Director


Girty Holdings Ltd (Registered number: 07218112)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Girty Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

Girty Holdings Ltd (Registered number: 07218112)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023 301,527 341,607 643,134
Disposals - (308,274 ) (308,274 )
At 30 April 2024 301,527 33,333 334,860
DEPRECIATION
At 1 May 2023 - 170,392 170,392
Charge for year - 8,333 8,333
Eliminated on disposal - (170,392 ) (170,392 )
At 30 April 2024 - 8,333 8,333
NET BOOK VALUE
At 30 April 2024 301,527 25,000 326,527
At 30 April 2023 301,527 171,215 472,742

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 9,929 195,883

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 3,759 21,379
Hire purchase contracts - 5,716
Trade creditors 10,014 125,866
Taxation and social security 299,934 272,462
Other creditors 55,497 53,055
369,204 478,478

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans - 164,891
Hire purchase contracts - 11,908
- 176,799

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is T C Girt.