2023-01-012023-12-312023-12-31true08329415GASTROPHONIC LIMITED2024-09-23iso4217:GBPxbrli:pure083294152023-01-01083294152023-12-31083294152023-01-012023-12-31083294152022-01-01083294152022-12-31083294152022-01-012022-12-3108329415bus:SmallEntities2023-01-012023-12-3108329415bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3108329415bus:FullAccounts2023-01-012023-12-3108329415bus:PrivateLimitedCompanyLtd2023-01-012023-12-3108329415core:WithinOneYear2023-12-3108329415core:AfterOneYear2023-12-3108329415core:WithinOneYear2022-12-3108329415core:AfterOneYear2022-12-3108329415core:ShareCapital2023-12-3108329415core:SharePremium2023-12-3108329415core:RevaluationReserve2023-12-3108329415core:OtherReservesSubtotal2023-12-3108329415core:RetainedEarningsAccumulatedLosses2023-12-3108329415core:ShareCapital2022-12-3108329415core:SharePremium2022-12-3108329415core:RevaluationReserve2022-12-3108329415core:OtherReservesSubtotal2022-12-3108329415core:RetainedEarningsAccumulatedLosses2022-12-3108329415core:LandBuildings2023-12-3108329415core:PlantMachinery2023-12-3108329415core:Vehicles2023-12-3108329415core:FurnitureFittings2023-12-3108329415core:OfficeEquipment2023-12-3108329415core:NetGoodwill2023-12-3108329415core:IntangibleAssetsOtherThanGoodwill2023-12-3108329415core:ListedExchangeTraded2023-12-3108329415core:UnlistedNon-exchangeTraded2023-12-3108329415core:LandBuildings2022-12-3108329415core:PlantMachinery2022-12-3108329415core:Vehicles2022-12-3108329415core:FurnitureFittings2022-12-3108329415core:OfficeEquipment2022-12-3108329415core:NetGoodwill2022-12-3108329415core:IntangibleAssetsOtherThanGoodwill2022-12-3108329415core:ListedExchangeTraded2022-12-3108329415core:UnlistedNon-exchangeTraded2022-12-3108329415core:LandBuildings2023-01-012023-12-3108329415core:PlantMachinery2023-01-012023-12-3108329415core:Vehicles2023-01-012023-12-3108329415core:FurnitureFittings2023-01-012023-12-3108329415core:OfficeEquipment2023-01-012023-12-3108329415core:NetGoodwill2023-01-012023-12-3108329415core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3108329415core:ListedExchangeTraded2023-01-012023-12-3108329415core:UnlistedNon-exchangeTraded2023-01-012023-12-3108329415core:MoreThanFiveYears2023-01-012023-12-3108329415core:Non-currentFinancialInstruments2023-12-3108329415core:Non-currentFinancialInstruments2022-12-3108329415dpl:CostSales2023-01-012023-12-3108329415dpl:DistributionCosts2023-01-012023-12-3108329415core:LandBuildings2023-01-012023-12-3108329415core:PlantMachinery2023-01-012023-12-3108329415core:Vehicles2023-01-012023-12-3108329415core:FurnitureFittings2023-01-012023-12-3108329415core:OfficeEquipment2023-01-012023-12-3108329415dpl:AdministrativeExpenses2023-01-012023-12-3108329415core:NetGoodwill2023-01-012023-12-3108329415core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3108329415dpl:GroupUndertakings2023-01-012023-12-3108329415dpl:ParticipatingInterests2023-01-012023-12-3108329415dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3108329415core:ListedExchangeTraded2023-01-012023-12-3108329415dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3108329415core:UnlistedNon-exchangeTraded2023-01-012023-12-3108329415dpl:CostSales2022-01-012022-12-3108329415dpl:DistributionCosts2022-01-012022-12-3108329415core:LandBuildings2022-01-012022-12-3108329415core:PlantMachinery2022-01-012022-12-3108329415core:Vehicles2022-01-012022-12-3108329415core:FurnitureFittings2022-01-012022-12-3108329415core:OfficeEquipment2022-01-012022-12-3108329415dpl:AdministrativeExpenses2022-01-012022-12-3108329415core:NetGoodwill2022-01-012022-12-3108329415core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3108329415dpl:GroupUndertakings2022-01-012022-12-3108329415dpl:ParticipatingInterests2022-01-012022-12-3108329415dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3108329415core:ListedExchangeTraded2022-01-012022-12-3108329415dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3108329415core:UnlistedNon-exchangeTraded2022-01-012022-12-3108329415core:NetGoodwill2023-12-3108329415core:IntangibleAssetsOtherThanGoodwill2023-12-3108329415core:LandBuildings2023-12-3108329415core:PlantMachinery2023-12-3108329415core:Vehicles2023-12-3108329415core:FurnitureFittings2023-12-3108329415core:OfficeEquipment2023-12-3108329415core:AfterOneYear2023-12-3108329415core:WithinOneYear2023-12-3108329415core:ListedExchangeTraded2023-12-3108329415core:UnlistedNon-exchangeTraded2023-12-3108329415core:ShareCapital2023-12-3108329415core:SharePremium2023-12-3108329415core:RevaluationReserve2023-12-3108329415core:OtherReservesSubtotal2023-12-3108329415core:RetainedEarningsAccumulatedLosses2023-12-3108329415core:NetGoodwill2022-12-3108329415core:IntangibleAssetsOtherThanGoodwill2022-12-3108329415core:LandBuildings2022-12-3108329415core:PlantMachinery2022-12-3108329415core:Vehicles2022-12-3108329415core:FurnitureFittings2022-12-3108329415core:OfficeEquipment2022-12-3108329415core:AfterOneYear2022-12-3108329415core:WithinOneYear2022-12-3108329415core:ListedExchangeTraded2022-12-3108329415core:UnlistedNon-exchangeTraded2022-12-3108329415core:ShareCapital2022-12-3108329415core:SharePremium2022-12-3108329415core:RevaluationReserve2022-12-3108329415core:OtherReservesSubtotal2022-12-3108329415core:RetainedEarningsAccumulatedLosses2022-12-3108329415core:NetGoodwill2022-01-0108329415core:IntangibleAssetsOtherThanGoodwill2022-01-0108329415core:LandBuildings2022-01-0108329415core:PlantMachinery2022-01-0108329415core:Vehicles2022-01-0108329415core:FurnitureFittings2022-01-0108329415core:OfficeEquipment2022-01-0108329415core:AfterOneYear2022-01-0108329415core:WithinOneYear2022-01-0108329415core:ListedExchangeTraded2022-01-0108329415core:UnlistedNon-exchangeTraded2022-01-0108329415core:ShareCapital2022-01-0108329415core:SharePremium2022-01-0108329415core:RevaluationReserve2022-01-0108329415core:OtherReservesSubtotal2022-01-0108329415core:RetainedEarningsAccumulatedLosses2022-01-0108329415core:AfterOneYear2023-01-012023-12-3108329415core:WithinOneYear2023-01-012023-12-3108329415core:Non-currentFinancialInstrumentscore:CostValuation2023-01-012023-12-3108329415core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-012023-12-3108329415core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-012023-12-3108329415core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-012023-12-3108329415core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-012023-12-3108329415core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-012023-12-3108329415core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3108329415core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3108329415core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3108329415core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3108329415core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3108329415core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3108329415core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3108329415core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3108329415core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3108329415core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3108329415core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3108329415core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3108329415core:Non-currentFinancialInstrumentscore:CostValuation2022-12-3108329415core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-3108329415core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-3108329415core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-3108329415core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-3108329415core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-3108329415core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-3108329415core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-3108329415core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-3108329415bus:EntityNoLongerTradingButTradedInPast2023-01-012023-12-3108329415bus:Director12023-01-012023-12-31

GASTROPHONIC LIMITED

Registered Number
08329415
(England and Wales)

Unaudited Dormant Financial Statements for the Year ended
31 December 2023

GASTROPHONIC LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

D Crompton

Company Secretary

AURIA ACCOUNTANCY LIMITED

Registered Address

C/O Auria
48 Warwick Street
London
W1B 5AW

Registered Number

08329415 (England and Wales)
GASTROPHONIC LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets32,6962,696
2,6962,696
Current assets
Cash at bank and on hand347347
347347
Creditors amounts falling due within one year4(64,146)(64,146)
Net current assets (liabilities)(63,799)(63,799)
Total assets less current liabilities(61,103)(61,103)
Net assets(61,103)(61,103)
Capital and reserves
Called up share capital100100
Profit and loss account(61,203)(61,203)
Shareholders' funds(61,103)(61,103)
The financial statements were approved and authorised for issue by the Director on 23 September 2024, and are signed on its behalf by:
D Crompton
Director
Registered Company No. 08329415
GASTROPHONIC LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 January 236,2746,274
At 31 December 236,2746,274
Depreciation and impairment
At 01 January 233,5783,578
At 31 December 233,5783,578
Net book value
At 31 December 232,6962,696
At 31 December 222,6962,696
4.Creditors: amounts due within one year

2023

2022

££
Other creditors61,81861,818
Accrued liabilities and deferred income2,3282,328
Total64,14664,146
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.