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REGISTERED NUMBER: 11532440 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 March 2024

for

GG DENT LIMITED

GG DENT LIMITED (REGISTERED NUMBER: 11532440)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


GG DENT LIMITED

Company Information
FOR THE YEAR ENDED 31 MARCH 2024







Directors: Dr G Laidlaw
Mrs G Laidlaw





Registered office: The Stables
Higher Lane
Dutton
Cheshire
WA4 4JQ





Registered number: 11532440 (England and Wales)





Accountants: NRB
1st Floor Waterside House
Waterside Drive
Wigan
Lancashire
WN3 5AZ

GG DENT LIMITED (REGISTERED NUMBER: 11532440)

Statement of Financial Position
31 MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 29,274 34,380

CURRENT ASSETS
Debtors 5 21,818 21,145
Cash at bank 191,504 92,145
213,322 113,290
CREDITORS
Amounts falling due within one year 6 76,854 35,898
NET CURRENT ASSETS 136,468 77,392
TOTAL ASSETS LESS CURRENT
LIABILITIES

165,742

111,772

CREDITORS
Amounts falling due after more than one
year

7

(3,683

)

(9,996

)

PROVISIONS FOR LIABILITIES 8 (7,319 ) (6,532 )
NET ASSETS 154,740 95,244

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 154,738 95,242
SHAREHOLDERS' FUNDS 154,740 95,244

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 July 2024 and were signed on its behalf by:





Dr G Laidlaw - Director


GG DENT LIMITED (REGISTERED NUMBER: 11532440)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

GG Dent 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2023 34,768 3,216 37,984
Additions - 1,799 1,799
At 31 March 2024 34,768 5,015 39,783
DEPRECIATION
At 1 April 2023 2,897 707 3,604
Charge for year 6,374 531 6,905
At 31 March 2024 9,271 1,238 10,509
NET BOOK VALUE
At 31 March 2024 25,497 3,777 29,274
At 31 March 2023 31,871 2,509 34,380

GG DENT LIMITED (REGISTERED NUMBER: 11532440)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 21,818 21,145

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts 6,313 6,313
Taxation and social security 27,521 23,184
Other creditors 43,020 6,401
76,854 35,898

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts 3,683 9,996

8. PROVISIONS FOR LIABILITIES
31.3.24 31.3.23
£    £   
Deferred tax 7,319 6,532

Deferred
tax
£   
Balance at 1 April 2023 6,532
Utilised during year 787
Balance at 31 March 2024 7,319

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
NIL Ordinary £1.00 - 2
1 Ordinary A £1 1 -
1 Ordinary B £1 1 -
2 2