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Registered Number: 08349722
England and Wales

 

 

 

GYANBAA CONSULTING SERVICES LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2023

End date: 31 January 2024
Directors Roxana Bulacu
Arvind Kamble
Registered Number 08349722
Registered Office 141
Garlands Road
Redhill
Accountants 3E'S Accountants Limited
231 Kenton Road
Harrow
Middlesex
England
HA3 0HD
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 1,867    2,667 
Investments 4 30,000    70,900 
31,867    73,567 
Current assets      
Debtors 5 29,934    9,912 
Cash at bank and in hand 78,536    54,929 
108,470    64,841 
Creditors: amount falling due within one year 6 (83,378)   (89,992)
Net current assets 25,092    (25,151)
 
Total assets less current liabilities 56,959    48,416 
Creditors: amount falling due after more than one year 7 (39,574)   (45,036)
Provisions for liabilities 8   (507)
Net assets 17,385    2,873 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 17,383    2,871 
Shareholders' funds 17,385    2,873 
 


For the year ended 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 10 October 2024 and were signed on its behalf by:


-------------------------------
Roxana Bulacu
Director
-------------------------------
Arvind Kamble
Director
2
General Information
Gyanbaa Consulting Services Limited is a private company, limited by shares, registered in England and Wales, registration number 08349722, registration address 141, Garlands Road, Redhill.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25 Reducing Balance
Computer Equipment 33.33 Straight Line
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 February 2023 4,316    7,246    11,562 
Additions    
Disposals    
At 31 January 2024 4,316    7,246    11,562 
Depreciation
At 01 February 2023 2,950    5,945    8,895 
Charge for year 342    458    800 
On disposals    
At 31 January 2024 3,292    6,403    9,695 
Net book values
Closing balance as at 31 January 2024 1,024    843    1,867 
Opening balance as at 01 February 2023 1,366    1,301    2,667 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 February 2023 70,900    70,900 
Additions 20,000    20,000 
Transfer to/from tangible fixed assets  
Disposals (60,900)   (60,900)
At 31 January 2024 30,000    30,000 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors   9,912 
Prepayments & Accrued Income 234   
Accrued Income 29,700   
29,934    9,912 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 15,000    20,000 
Amex card-71001 75   
HSBC CC -8311 5082 8163 (7)  
Amex_51000 3,355   
Corporation Tax 6,449    2,750 
Accrued Expenses 15,000   
Wages & Salaries Control Account 2,095   
Proposed Dividend   10,000 
Directors' Current Accounts 36,275    50,864 
VAT 5,136    6,378 
83,378    89,992 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
BBL Loan 39,574    45,036 
39,574    45,036 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 507    507 
Charged to Profit & Loss (507)  
  507 

3