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REGISTERED NUMBER: 08270552 (England and Wales)

























Financial Statements

for the Period 1 December 2022 to 31 May 2024

for

Gina Brown Limited

Gina Brown Limited (Registered number: 08270552)






Contents of the Financial Statements
for the Period 1 December 2022 to 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Gina Brown Limited

Company Information
for the Period 1 December 2022 to 31 May 2024







DIRECTOR: Mrs G F Monk





REGISTERED OFFICE: The Old Post Office
41-43 Market Place
Chippenham
Wiltshire
SN15 3HR





REGISTERED NUMBER: 08270552 (England and Wales)





ACCOUNTANTS: Mander Duffill
Chartered Accountants
The Old Post Office
41-43 Market Place
Chippenham
Wiltshire
SN15 3HR

Gina Brown Limited (Registered number: 08270552)

Balance Sheet
31 May 2024

31.5.24 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 772
- 772

CURRENT ASSETS
Debtors 6 821 19,405
Cash at bank - 918
821 20,323
CREDITORS
Amounts falling due within one year 7 - 13,864
NET CURRENT ASSETS 821 6,459
TOTAL ASSETS LESS CURRENT
LIABILITIES

821

7,231

CREDITORS
Amounts falling due after more than
one year

8

-

(6,410

)

PROVISIONS FOR LIABILITIES - (147 )
NET ASSETS 821 674

CAPITAL AND RESERVES
Called up share capital 20 20
Retained earnings 801 654
SHAREHOLDERS' FUNDS 821 674

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Gina Brown Limited (Registered number: 08270552)

Balance Sheet - continued
31 May 2024


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 October 2024 and were signed by:





Mrs G F Monk - Director


Gina Brown Limited (Registered number: 08270552)

Notes to the Financial Statements
for the Period 1 December 2022 to 31 May 2024

1. STATUTORY INFORMATION

Gina Brown 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.

Goodwill
Goodwill, being the amount paid in connection with the aquisition of the business, is being amortised evenly over the remaining estimated useful life of four years from 30 November 2018.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and 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.

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.

Gina Brown Limited (Registered number: 08270552)

Notes to the Financial Statements - continued
for the Period 1 December 2022 to 31 May 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2022 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 31 May 2024 100,000
AMORTISATION
At 1 December 2022
and 31 May 2024 100,000
NET BOOK VALUE
At 31 May 2024 -
At 30 November 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 5,965
Disposals (5,965 )
At 31 May 2024 -
DEPRECIATION
At 1 December 2022 5,193
Eliminated on disposal (5,193 )
At 31 May 2024 -
NET BOOK VALUE
At 31 May 2024 -
At 30 November 2022 772

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 30.11.22
£    £   
Other debtors 821 19,405

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 30.11.22
£    £   
Other creditors - 13,864

Gina Brown Limited (Registered number: 08270552)

Notes to the Financial Statements - continued
for the Period 1 December 2022 to 31 May 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.5.24 30.11.22
£    £   
Other creditors - 6,410