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Registered Number: 09997220
England and Wales

 

 

 

GLE CPU LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
 
 
Notes
 
2024
£
  2023
£
Current assets      
Debtors 238    1,082 
Cash at bank and in hand 2,314    2,365 
2,552    3,447 
Creditors: amount falling due within one year   (120,932)
Net current assets 2,552    (117,485)
 
Total assets less current liabilities 2,552    (117,485)
Net assets 2,552    (117,485)
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 2,551    (117,486)
Shareholders' funds 2,552    (117,485)
 


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

Director's 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 director acknowledges 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 23 December 2024 and were signed by:


-------------------------------
Yas LARIZADEH
Director
1
General Information
GLE CPU LTD is a private company, limited by shares, registered in England and Wales, registration number 09997220, registration address Flat 1, Old Ferry House, 5 Chelsea Embankment, London, SW3 4LF,

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
Following the first lockdown, the site has closed operations in March 2020 and therefore the accounts are prepared not on a going concern basis. At the time of approving the financial statements, the company made a profit of £120,037 (2023: Loss   Nil). At the year-end, the company has net liabilities of Nil (2023: Net liabilities £117,485).


The site remained closed since the first lockdown that came into force on 23 March 2020 and effective 1 January 2022 the company has ceased trading. The director therefore does not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. No provision has been made for the future costs of terminating the business unless such costs were committed at the reporting date. Additionally, the shareholders will continue to support the company to meet its liabilities as they fall due.


Accordingly, the financial statements have been prepared on a basis other than going concern and as a result assets and liabilities have been stated at the recoverable value.

Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.


Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment         25% Straight Line
Fixtures and fittings           25% Straight Line


The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2.

Average number of employees


Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 April 2023 12,247    12,247 
Additions  
Disposals  
At 31 March 2024 12,247    12,247 
Depreciation
At 01 April 2023 12,247    12,247 
Charge for year  
On disposals  
At 31 March 2024 12,247    12,247 
Net book values
Closing balance as at 31 March 2024  
Opening balance as at 01 April 2023  


2