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Registered number: 12847892

GERTOM LTD

ACCOUNTS
FOR THE YEAR ENDED 31/08/2023

Prepared By:
VICTOR STEWART

GERTOM LTD

ACCOUNTS
FOR THE YEAR ENDED 31/08/2023
DIRECTORS
Thomas Smyth
Gary Phibbs - Appointed 02/08/2023
REGISTERED OFFICE
THE WHITE HOUSE
164 BRIDGE ROAD
SARISBURY GREEN
SOUTHAMPTON
SO31 7EH
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 12847892
ACCOUNTANTS
VICTOR STEWART

GERTOM LTD

ACCOUNTS
FOR THEYEARENDED31/08/2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

GERTOM LTD

BALANCE SHEET AT 31/08/2023
20232022
Notes££
FIXED ASSETS
Tangible assets37,7909,737
CURRENT ASSETS
Stock3,5003,220
Cash at bank and in hand19,39814,911
22,89818,131
CREDITORS: Amounts falling due within one year598,60444,759
NET CURRENT LIABILITIES(75,706)(26,628)
TOTAL ASSETS LESS CURRENT LIABILITIES(67,916)(16,891)
CREDITORS: Amounts falling due after more than one year61,23043,954
NET LIABILITIES(69,146)(60,845)
CAPITAL AND RESERVES
Called up share capital721
Profit and loss account(69,148)(60,846)
SHAREHOLDERS' FUNDS(69,146)(60,845)
For the year ending 31/08/2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 08/08/2024 and signed on their behalf by
.............................
Thomas Smyth
Director

GERTOM LTD

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/08/2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery 20%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Government Grants Deferred
Government grants received are treated as deferred credits and credited to profit and loss account over the estimated useful life of the relevant fixed assets.
2. EMPLOYEES
20232022
No.No.
Average number of employees33

GERTOM LTD

3. TANGIBLE FIXED ASSETS
Plant and
MachineryTotal
££
Cost
At 01/09/202212,17112,171
At 31/08/202312,17112,171
Depreciation
At 01/09/20222,4342,434
For the year1,9471,947
At 31/08/20234,3814,381
Net Book Amounts
At 31/08/20237,7907,790
At 31/08/20229,7379,737
4. STOCK 20232022
££
Stock comprises:
Stock3,5003,220
3,5003,220
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
VAT3,354620
PAYE control4284,181
Directors current account20,87624,623
Directors current account51,020-
Trade creditors22,92615,335
98,60444,759

GERTOM LTD

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20232022
££
Loans >1yr-43,254
Due to group companies >1yr1,230700
1,23043,954
7. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
2 Class 1 shares of £1 each21
21
New shares issued during period:
1 Class 1 shares of £1 each10
1-