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Registered number: 04527597
Garcons Ltd.
Financial Statements
For The Year Ended 22 October 2023
Jones & Partners Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04527597
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,500 12,500
Investment Properties 5 428,017 428,017
Investments 6 906 906
441,423 441,423
CURRENT ASSETS
Debtors 7 1,244,501 1,249,480
Cash at bank and in hand 14,323 14,306
1,258,824 1,263,786
Creditors: Amounts Falling Due Within One Year 8 (714,215 ) (719,804 )
NET CURRENT ASSETS (LIABILITIES) 544,609 543,982
TOTAL ASSETS LESS CURRENT LIABILITIES 986,032 985,405
Creditors: Amounts Falling Due After More Than One Year 9 (78,120 ) (88,647 )
NET ASSETS 907,912 896,758
CAPITAL AND RESERVES
Called up share capital 10 115 115
Profit and Loss Account 907,797 896,643
SHAREHOLDERS' FUNDS 907,912 896,758
Page 1
Page 2
For the year ending 22 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
S Karlsson
Director
22 October 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Garcons Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 04527597 . The registered office is 2nd Floor Butler House, 177-178 Tottenham Court Road, London, W1T 7AF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover includes
revenue earned from the rental of the investment properties.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery at varying rates on cost
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 23 October 2022 84,271
As at 22 October 2023 84,271
Depreciation
As at 23 October 2022 71,771
As at 22 October 2023 71,771
Net Book Value
As at 22 October 2023 12,500
As at 23 October 2022 12,500
5. Investment Property
2023
£
Fair Value
As at 23 October 2022 and 22 October 2023 428,017
The investment property was valued by the Directors at its fair value.
Page 3
Page 4
6. Investments
Unlisted
£
Cost
As at 23 October 2022 906
As at 22 October 2023 906
Provision
As at 23 October 2022 -
As at 22 October 2023 -
Net Book Value
As at 22 October 2023 906
As at 23 October 2022 906
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 6,000
Other debtors 1,244,501 1,243,480
1,244,501 1,249,480
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 481 371
Other creditors 713,734 716,227
Taxation and social security - 3,206
714,215 719,804
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 78,120 88,647
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 115 115
Page 4