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Registered number: 12359194
Golden Maneki Neko Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Accountancy Extra
33 Harrison Road
Halifax
HX1 2AF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12359194
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,009 2,787
Tangible Assets 5 502 268
2,511 3,055
CURRENT ASSETS
Debtors 6 4,045 1,723
Cash at bank and in hand 509 4,251
4,554 5,974
Creditors: Amounts Falling Due Within One Year 7 (33,587 ) (28,533 )
NET CURRENT ASSETS (LIABILITIES) (29,033 ) (22,559 )
TOTAL ASSETS LESS CURRENT LIABILITIES (26,522 ) (19,504 )
NET LIABILITIES (26,522 ) (19,504 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (26,523 ) (19,505 )
SHAREHOLDERS' FUNDS (26,522) (19,504)
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Ella Gunson
Director
11/09/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Golden Maneki Neko Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12359194 . The registered office is 6 Horton Road,, Manchester,, Greater Manchester,, England, M14 7GB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets is Website Development. It is amortised over its estimated economic life of four years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% @ SLM
Computer Equipment 33% @ SLM
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 January 2023 3,111
As at 31 December 2023 3,111
Amortisation
As at 1 January 2023 324
Provided during the period 778
As at 31 December 2023 1,102
Net Book Value
As at 31 December 2023 2,009
As at 1 January 2023 2,787
Page 3
Page 4
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 324 1,420 1,744
Additions 382 - 382
As at 31 December 2023 706 1,420 2,126
Depreciation
As at 1 January 2023 144 1,332 1,476
Provided during the period 112 36 148
As at 31 December 2023 256 1,368 1,624
Net Book Value
As at 31 December 2023 450 52 502
As at 1 January 2023 180 88 268
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,780 1,367
Prepayments and accrued income 384 356
VAT 1,881 -
4,045 1,723
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
VAT - 1,771
Director's loan account 33,587 26,762
33,587 28,533
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4