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REGISTERED NUMBER: 06200914 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

GHQ LIMITED

GHQ LIMITED (REGISTERED NUMBER: 06200914)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


GHQ LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: D Pearce
W Maebe





SECRETARY: D Pearce





REGISTERED OFFICE: Boyce's Building
40-42 Regent Street
Clifton
Bristol
BS8 4HU





REGISTERED NUMBER: 06200914 (England and Wales)





ACCOUNTANTS: Lawes & Co
Boyce's Building
40-42 Regent Street
Clifton
Bristol
BS8 4HU

GHQ LIMITED (REGISTERED NUMBER: 06200914)

BALANCE SHEET
31 MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 4,081 5,951
4,081 5,951

CURRENT ASSETS
Debtors 6 - 822
Cash at bank 20,421 12,097
20,421 12,919
CREDITORS
Amounts falling due within one year 7 26,862 17,247
NET CURRENT LIABILITIES (6,441 ) (4,328 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,360

)

1,623

PROVISIONS FOR LIABILITIES 8 694 1,032
NET (LIABILITIES)/ASSETS (3,054 ) 591

CAPITAL AND RESERVES
Called up share capital 9 20 20
Retained earnings 10 (3,074 ) 571
SHAREHOLDERS' FUNDS (3,054 ) 591

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.

GHQ LIMITED (REGISTERED NUMBER: 06200914)

BALANCE SHEET - continued
31 MARCH 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 Board of Directors and authorised for issue on 5 September 2024 and were signed on its behalf by:





D Pearce - Director


GHQ LIMITED (REGISTERED NUMBER: 06200914)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

GHQ 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 was fully amortised as at 31 March 2012.

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 the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on cost

Taxation
Taxation for the year 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.


GHQ LIMITED (REGISTERED NUMBER: 06200914)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

2. ACCOUNTING POLICIES - continued
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 year 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.

Going concern
The accounts have been prepared on a going concern basis as it is the directors intention to support the company for the forseeable future.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 12,000
AMORTISATION
At 1 April 2023
and 31 March 2024 12,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

GHQ LIMITED (REGISTERED NUMBER: 06200914)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023 43,819 7,889 51,708
Additions 116 - 116
At 31 March 2024 43,935 7,889 51,824
DEPRECIATION
At 1 April 2023 39,570 6,187 45,757
Charge for year 1,384 602 1,986
At 31 March 2024 40,954 6,789 47,743
NET BOOK VALUE
At 31 March 2024 2,981 1,100 4,081
At 31 March 2023 4,249 1,702 5,951

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Other debtors - 822

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Taxation and social security 665 (1,988 )
Other creditors 26,197 19,235
26,862 17,247

8. PROVISIONS FOR LIABILITIES
31.3.24 31.3.23
£    £   
Deferred tax 694 1,032

Deferred
tax
£   
Balance at 1 April 2023 1,032
Reversal of timing differences (338 )
Balance at 31 March 2024 694

GHQ LIMITED (REGISTERED NUMBER: 06200914)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
10 Ordinary 'A' £1 10 10
10 Ordinary 'B' £1 10 10
20 20

10. RESERVES
Retained
earnings
£   

At 1 April 2023 571
Deficit for the year (3,645 )
At 31 March 2024 (3,074 )

11. RELATED PARTY DISCLOSURES

The directors maintain interest free loan accounts with the company. At the balance sheet date the company owed the directors £24,447 (2023: £15,498).

12. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.