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REGISTERED NUMBER: 13824909 (England and Wales)


















GAUTIER DESIGN LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023






GAUTIER DESIGN LTD (REGISTERED NUMBER: 13824909)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


GAUTIER DESIGN LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: H R Gautier Esq





REGISTERED OFFICE: Madog Parc
Brynrefail
CAERNARFON
Gwynedd
LL55 3NS





REGISTERED NUMBER: 13824909 (England and Wales)





ACCOUNTANTS: Hawley and Company
Chartered Accountants & Chartered Tax Advisers
First Floor Suite
23 Trinity Square
LLANDUDNO
North Wales
LL30 2RH

GAUTIER DESIGN LTD (REGISTERED NUMBER: 13824909)

STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 14,395 7,076

CURRENT ASSETS
Stocks 500 500
Debtors 5 922 262
Cash at bank 1,433 2,358
2,855 3,120
CREDITORS
Amounts falling due within one year 6 2,723 960
NET CURRENT ASSETS 132 2,160
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,527

9,236

CREDITORS
Amounts falling due after more than one year 7 16,820 11,201
NET LIABILITIES (2,293 ) (1,965 )

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings (2,294 ) (1,966 )
SHAREHOLDERS' FUNDS (2,293 ) (1,965 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

GAUTIER DESIGN LTD (REGISTERED NUMBER: 13824909)

STATEMENT OF FINANCIAL POSITION - continued
31 DECEMBER 2023


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 August 2024 and were signed by:





H R Gautier Esq - Director


GAUTIER DESIGN LTD (REGISTERED NUMBER: 13824909)

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

1. STATUTORY INFORMATION

Gautier Design 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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

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 Income Statement, 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 statement of financial position date.

Deferred tax
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

GAUTIER DESIGN LTD (REGISTERED NUMBER: 13824909)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2023 5,449 3,000 250 8,699
Additions 187 14,149 55 14,391
Disposals - (3,000 ) - (3,000 )
At 31 December 2023 5,636 14,149 305 20,090
DEPRECIATION
At 1 January 2023 791 750 82 1,623
Charge for year 1,211 3,537 74 4,822
Eliminated on disposal - (750 ) - (750 )
At 31 December 2023 2,002 3,537 156 5,695
NET BOOK VALUE
At 31 December 2023 3,634 10,612 149 14,395
At 31 December 2022 4,658 2,250 168 7,076

5. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Trade debtors 600 -

Amounts falling due after more than one year:
Deferred tax asset 322 262

Aggregate amounts 922 262

The deferred tax asset relates to tax losses carried forward.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other creditors 2,363 -
Accrued expenses 360 960
2,723 960

GAUTIER DESIGN LTD (REGISTERED NUMBER: 13824909)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Other loans 14,200 -
Director's loan account 2,620 11,201
16,820 11,201

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary £1 1 1