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REGISTERED NUMBER: 12462150 (England and Wales)









FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

GENTLEMAN & A VAN GROUP LTD

GENTLEMAN & A VAN GROUP LTD (REGISTERED NUMBER: 12462150)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


GENTLEMAN & A VAN GROUP LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: T Bloch
C A S Rickards
A Ward-Thomas





SECRETARY: Mrs J K Patel





REGISTERED OFFICE: 141 Acton Lane
London
NW10 7PB





REGISTERED NUMBER: 12462150 (England and Wales)





AUDITORS: Fawcetts LLP
Chartered Accountants
and Statutory Auditors
Windover House
St. Ann Street
Salisbury
SP1 2DR

GENTLEMAN & A VAN GROUP LTD (REGISTERED NUMBER: 12462150)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 661,538 375,543

CURRENT ASSETS
Debtors 5 793,355 723,883
Cash at bank 25,114 63,954
818,469 787,837
CREDITORS
Amounts falling due within one year 6 1,433,089 981,912
NET CURRENT LIABILITIES (614,620 ) (194,075 )
TOTAL ASSETS LESS CURRENT LIABILITIES 46,918 181,468

PROVISIONS FOR LIABILITIES 8 142,678 -
NET (LIABILITIES)/ASSETS (95,760 ) 181,468

CAPITAL AND RESERVES
Called up share capital 9 13 13
Retained earnings 10 (95,773 ) 181,455
SHAREHOLDERS' FUNDS (95,760 ) 181,468

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 Board of Directors and authorised for issue on 21 August 2024 and were signed on its behalf by:





C A S Rickards - Director


GENTLEMAN & A VAN GROUP LTD (REGISTERED NUMBER: 12462150)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. STATUTORY INFORMATION

Gentleman & a Van Group 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.

The financial statements are presented in sterling which is the functional currency of the company.

The financial statements have been prepared on a going concern basis under the historical cost convention. The company is dependent upon the support of other companies in the group. The directors of the parent company have indicated that they do not intend to withdraw support within the next twelve months. The going concern basis is therefore believed to be appropriate. The financial statements do not include any adjustments that might result from a withdrawal of group support.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on cost
Motor vehicles - 10% to 20% on cost

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 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.

GENTLEMAN & A VAN GROUP LTD (REGISTERED NUMBER: 12462150)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors
Debtors are measured at their recoverable amount.

Creditors
Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Exceptional items
The company classifies certain one-off charges or credits that have a material impact on the financial results as ‘exceptional items’. These are disclosed separately to provide further understanding of the financial performance of the company.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 47 (2022 - 35 ) .

GENTLEMAN & A VAN GROUP LTD (REGISTERED NUMBER: 12462150)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 October 2022 79,469 488,490 567,959
Additions 86,211 360,762 446,973
Disposals - (11,215 ) (11,215 )
At 30 September 2023 165,680 838,037 1,003,717
DEPRECIATION
At 1 October 2022 42,438 149,978 192,416
Charge for year 33,971 123,153 157,124
Eliminated on disposal - (7,361 ) (7,361 )
At 30 September 2023 76,409 265,770 342,179
NET BOOK VALUE
At 30 September 2023 89,271 572,267 661,538
At 30 September 2022 37,031 338,512 375,543

Included within the net book value of motor vehicles is £Nil (2022 £98,322) in respect of assets held under hire purchase agreements. In addition, motor vehicles with net book values of £337,222 and £103,864 (2022 £140,174 and £nil) are held under hire purchase agreements for which the liability is included in the financial statements of Master Removers Group Ltd and Master Removers Group 2019 Ltd respectively. .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 42,272 37,625
Due from group companies 650,725 664,395
Other debtors 540 540
Prepayments 99,818 21,323
793,355 723,883

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts - 10,469
Payments on account 42,315 56,680
Trade creditors 81,660 23,737
Owed to group companies 917,384 515,571
Social security and other taxes 129,202 95,751
Accruals and deferred income 262,528 279,704
1,433,089 981,912

GENTLEMAN & A VAN GROUP LTD (REGISTERED NUMBER: 12462150)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


7. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts - 10,469

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 142,678 -

Deferred
tax
£   
Charge to Income Statement during year 142,678
Balance at 30 September 2023 142,678

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1,250 A ordinary 1p 13 13
1 B Ordinary 1p - -
13 13

10. RESERVES
Retained
earnings
£   

At 1 October 2022 181,455
Deficit for the year (277,228 )
At 30 September 2023 (95,773 )

11. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Simon Ellingham FCA (Senior Statutory Auditor)
for and on behalf of Fawcetts LLP

GENTLEMAN & A VAN GROUP LTD (REGISTERED NUMBER: 12462150)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


12. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

13. ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Master Removers Group 2019 Ltd. In the opinion of the directors, no one individual has control of Master Removers 2019 Ltd.

On 6 February 2024 Master Removers Group 2023 Ltd became the ultimate parent company.