2023-04-012024-03-312024-03-31false04275490GK CONSULTANCY SERVICES 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GK CONSULTANCY SERVICES LTD

Registered Number
04275490
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

GK CONSULTANCY SERVICES LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

KENTON, Gary Paul
KENTON, Stephanie Anne

Company Secretary

KENTON, Stephanie Anne

Registered Address

Premier House
3 Pembroke Gardens
Hove
BN3 5DY

Registered Number

04275490 (England and Wales)
GK CONSULTANCY SERVICES LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets43,5991,956
3,5991,956
Current assets
Debtors5789472
Cash at bank and on hand68,41179,773
69,20080,245
Creditors amounts falling due within one year6(1)(5,475)
Net current assets (liabilities)69,19974,770
Total assets less current liabilities72,79876,726
Provisions for liabilities7(869)(342)
Accruals and deferred income(720)(720)
Net assets71,20975,664
Capital and reserves
Called up share capital300300
Profit and loss account70,90975,364
Shareholders' funds71,20975,664
The financial statements were approved and authorised for issue by the Board of Directors on 17 September 2024, and are signed on its behalf by:
KENTON, Gary Paul
Director
Registered Company No. 04275490
GK CONSULTANCY SERVICES LTD
Notes to the Financial Statements
for the year ended 31 March 2024

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery15
Fixtures and fittings25
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year22
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 23100,000100,000
At 31 March 24100,000100,000
Amortisation and impairment
At 01 April 23100,000100,000
At 31 March 24100,000100,000
Net book value
At 31 March 24--
At 31 March 23--
4.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 April 234,4617,0184,71316,192
Additions-2,825-2,825
At 31 March 244,4619,8434,71319,017
Depreciation and impairment
At 01 April 234,3346,2083,69414,236
Charge for year199092541,182
At 31 March 244,3537,1173,94815,418
Net book value
At 31 March 241082,7267653,599
At 31 March 231278101,0191,956
5.Debtors: amounts due within one year

2024

2023

££
Other debtors789472
Total789472
6.Creditors: amounts due within one year

2024

2023

££
Taxation and social security-5,472
Other creditors13
Total15,475
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)869342
Total869342
8.Controlling party
The company was controlled by its directors throughout the period.