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Company registration number: 03118058
GROGAN & GROGAN LIMITED
Unaudited filleted financial statements
30 June 2024
GROGAN & GROGAN LIMITED
Directors and other information
Directors
A S A Grogan
R M Grogan
J P Grogan
Secretary A S A Grogan
Company number 03118058
Registered office 66 Jersey Hill
Crockerton
Warminster
BA12 8AA
GROGAN & GROGAN LIMITED
Statement of financial position
30 June 2024
2024 2023
Note £ £ £ £
Fixed assets
Intangible assets 5 - -
Tangible assets 6 10,840 14,428
_______ _______
10,840 14,428
Current assets
Stocks 14,942 73,962
Debtors 7 73,398 81,889
Cash at bank and in hand - 8,154
_______ _______
88,340 164,005
Creditors: amounts falling due
within one year 8 ( 145,473) ( 266,654)
_______ _______
Net current liabilities ( 57,133) ( 102,649)
_______ _______
Total assets less current liabilities ( 46,293) ( 88,221)
Creditors: amounts falling due
after more than one year 9 ( 9,644) ( 9,991)
_______ _______
Net liabilities ( 55,937) ( 98,212)
_______ _______
Capital and reserves
Called up share capital 200 200
Profit and loss account ( 56,137) ( 98,412)
_______ _______
Shareholders deficit ( 55,937) ( 98,212)
_______ _______
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 30 November 2024 , and are signed on behalf of the board by:
A S A Grogan R M Grogan
Director Director
Company registration number: 03118058
GROGAN & GROGAN LIMITED
Notes to the financial statements
Year ended 30 June 2024
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Jersey Cottage, 66 Jersey Hill, Crockerton, Warminster, BA12 8AA.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery - 20 % reducing balance
Motor vehicles - 25 % reducing balance
ICT equipment - 33 % straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2023: 5 ).
5. Intangible assets
Goodwill Total
£ £
Cost
At 1 July 2023 and 30 June 2024 151,701 151,701
_______ _______
Amortisation
At 1 July 2023 and 30 June 2024 151,701 151,701
_______ _______
Carrying amount
At 30 June 2024 - -
_______ _______
At 30 June 2023 - -
_______ _______
6. Tangible assets
Plant and machinery Fixtures, fittings and equipment Motor vehicles ICT Equipment Total
£ £ £ £ £
Cost
At 1 July 2023 and 30 June 2024 5,668 800 19,990 6,000 32,458
_______ _______ _______ _______ _______
Depreciation
At 1 July 2023 5,295 793 5,942 6,000 18,030
Charge for the year 75 1 3,512 - 3,588
_______ _______ _______ _______ _______
At 30 June 2024 5,370 794 9,454 6,000 21,618
_______ _______ _______ _______ _______
Carrying amount
At 30 June 2024 298 6 10,536 - 10,840
_______ _______ _______ _______ _______
At 30 June 2023 373 7 14,048 - 14,428
_______ _______ _______ _______ _______
7. Debtors
2024 2023
£ £
Trade debtors 72,411 79,834
Other debtors 987 2,055
_______ _______
73,398 81,889
_______ _______
8. Creditors: amounts falling due within one year
2024 2023
£ £
Bank loans and overdrafts 32,013 20,042
Trade creditors 1,798 10,446
Taxes 4,709 16,081
Other creditors 106,953 220,085
_______ _______
145,473 266,654
_______ _______
9. Creditors: amounts falling due after more than one year
2024 2023
£ £
Other creditors 9,644 9,991
_______ _______