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Registered Number: 10677873
England and Wales

 

 

 

G E S BIRMINGHAM LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts G E S Birmingham Limited for the year ended 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of G E S Birmingham Limited for the year ended 31 March 2024 which comprise of the Profit and Loss Account, the 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 Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of G E S Birmingham Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of G E S Birmingham Limited and state those matters that we have agreed to state to the Board of Directors of G E S Birmingham Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than G E S Birmingham Limited and its Board of Directors as a body for our work or for this report
It is your duty to ensure that G E S Birmingham Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit G E S Birmingham Limited. You consider that G E S Birmingham Limited 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 accounts of G E S Birmingham Limited. 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 accounts.



....................................................
Doyles
51 Station Road
Marston Green
Birmingham
West Midlands
B37 7AB
15 August 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 38,399    39,597 
38,399    39,597 
Current assets      
Stocks 17,366    32,227 
Debtors: amounts falling due within one year 196,893    95,036 
Cash at bank and in hand 2,323    19,318 
216,582    146,581 
Creditors: amount falling due within one year (137,344)   (65,815)
Net current assets 79,238    80,766 
 
Total assets less current liabilities 117,637    120,363 
Creditors: amount falling due after more than one year (8,599)  
Provisions for liabilities (7,030)   (6,516)
Net assets 102,008    113,847 
 

Capital and reserves
     
Called up share capital 4 200    200 
Share premium account 17,900    17,900 
Profit and loss account 83,908    95,747 
Shareholders' funds 102,008    113,847 
 


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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 15 August 2024 and were signed on its behalf by:


-------------------------------
John Godwin
Director
2
General Information
G E S Birmingham Limited is a private company, limited by shares, registered in England and Wales, registration number 10677873, registration address 45 Norfolk Crescent, Aldridge, Walsall, West Midlands, WS9 8RF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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:
Buildings 10% Straight Line
Plant and Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Computer Equipment 25% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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.

Average number of employees

Average number of employees during the year was 6 (2023 : 5).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Buildings   Total
  £   £   £   £   £
At 01 April 2023 3,029    76,482    5,078    6,000    90,589 
Additions 3,496    12,140    1,327      16,963 
Disposals        
At 31 March 2024 6,525    88,622    6,405    6,000    107,552 
Depreciation
At 01 April 2023 1,357    45,630    3,305    700    50,992 
Charge for year 1,484    15,072    1,005    600    18,161 
On disposals        
At 31 March 2024 2,841    60,702    4,310    1,300    69,153 
Net book values
Closing balance as at 31 March 2024 3,684    27,920    2,095    4,700    38,399 
Opening balance as at 01 April 2023 1,672    30,852    1,773    5,300    39,597 

The net book value of Buildings includes £ 4,700 (2023 £5,300) in respect of assets leased under finance leases or hire purchase contracts.

4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
200 Class A shares of £1.00 each 200    200 
200    200 

5.

Ultimate Controlling Parties

The ultimate controlling parties are the directors, by virtue of their 50% shareholding (each) of the company's issued share capital.
3