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REGISTERED NUMBER: 09607084 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

GOPRO CONSULTING LIMITED

GOPRO CONSULTING LIMITED (REGISTERED NUMBER: 09607084)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


GOPRO CONSULTING LIMITED

COMPANY INFORMATION
for the Year Ended 31 December 2023







DIRECTORS: H Ingjaldsdottir
O Dadason
L R Franck





REGISTERED OFFICE: 10 John Street
London
WC1N 2EB





REGISTERED NUMBER: 09607084 (England and Wales)





ACCOUNTANTS: Oury Clark Chartered Accountants
Herschel House
58 Herschel Street
Slough
Berkshire
SL1 1PG

GOPRO CONSULTING LIMITED (REGISTERED NUMBER: 09607084)

BALANCE SHEET
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 328,102 421,069

CURRENT ASSETS
Debtors 5 59,958 181,241
Cash at bank 9,694 5,595
69,652 186,836
CREDITORS
Amounts falling due within one year 6 66,097 113,051
NET CURRENT ASSETS 3,555 73,785
TOTAL ASSETS LESS CURRENT
LIABILITIES

331,657

494,854


CAPITAL AND RESERVES
Called up share capital 7 660,001 660,001
Retained earnings (328,344 ) (165,147 )
SHAREHOLDERS' FUNDS 331,657 494,854
331,657 494,854

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 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.

GOPRO CONSULTING LIMITED (REGISTERED NUMBER: 09607084)

BALANCE SHEET - 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 Board of Directors and authorised for issue on 12 September 2024 and were signed on its behalf by:





H Ingjaldsdottir - Director


GOPRO CONSULTING LIMITED (REGISTERED NUMBER: 09607084)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

GoPro Consulting Limited 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.

Intangible assets
Computer software comprises the cost of internally developed computer software. Costs that are directly associated with the production of identifiable and unique software products controlled by the company, and are probable of producing future economic benefits are recognised as intangible assets.

Costs associated with maintaining computer software programs are recognised as an expense when they are incurred.

Internally developed software is recognised only if all of the following conditions are met:

1. An asset is created that can be separately identified;
2. It is probable that the asset created will generate future economic benefits; and
3. The development cost of the asset can be measured reliably.

Amortisation is charged at 33% reducing balance.

Financial instruments
Basic Financial Instruments as covered by Section 11 of FRS 102 are measured at amortised cost. The company does not have any Other Financial Instruments as covered by Section 12 of FRS 102.

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.


GOPRO CONSULTING LIMITED (REGISTERED NUMBER: 09607084)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2023 981,946
Additions 45,986
At 31 December 2023 1,027,932
AMORTISATION
At 1 January 2023 560,877
Charge for year 138,953
At 31 December 2023 699,830
NET BOOK VALUE
At 31 December 2023 328,102
At 31 December 2022 421,069

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 58,477 179,652
Other debtors 1,481 1,589
59,958 181,241

GOPRO CONSULTING LIMITED (REGISTERED NUMBER: 09607084)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 7,261 10,042
Amounts owed to group undertakings - 30,622
Taxation and social security 27,468 41,019
Other creditors & accruals 31,368 31,368
66,097 113,051

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
660,001 Ordinary £1 660,001 660,001

8. 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.

9. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.