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REGISTERED NUMBER: 08133853 (England and Wales)















Unaudited Financial Statements

for the Period 1 August 2024 to 31 December 2024

for

Gardiner Pressroom Consumables Limited

Gardiner Pressroom Consumables Limited (Registered number: 08133853)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Gardiner Pressroom Consumables Limited

Company Information
for the Period 1 August 2024 to 31 December 2024







DIRECTOR: J B Gardiner





REGISTERED OFFICE: Unit28
Ripley Drive
Normanton Business Park
Normanton
West Yorkshire
WF6 1QT





REGISTERED NUMBER: 08133853 (England and Wales)






Gardiner Pressroom Consumables Limited (Registered number: 08133853)

Balance Sheet
31 December 2024

31.12.24 31.7.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 25,727 -
Tangible assets 5 47,960 3,320
73,687 3,320

CURRENT ASSETS
Stocks 105,974 113,634
Debtors 6 44,564 114,270
Cash at bank and in hand 2,435 4,831
152,973 232,735
CREDITORS
Amounts falling due within one year 7 193,253 215,164
NET CURRENT (LIABILITIES)/ASSETS (40,280 ) 17,571
TOTAL ASSETS LESS CURRENT
LIABILITIES

33,407

20,891

CAPITAL AND RESERVES
Called up share capital 101 100
Retained earnings 33,306 20,791
SHAREHOLDERS' FUNDS 33,407 20,891

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

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

The director acknowledges his 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.

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 29 January 2025 and were signed by:




J B Gardiner - Director


Gardiner Pressroom Consumables Limited (Registered number: 08133853)

Notes to the Financial Statements
for the Period 1 August 2024 to 31 December 2024

1. STATUTORY INFORMATION

Gardiner Pressroom Consumables 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.

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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Gardiner Pressroom Consumables Limited (Registered number: 08133853)

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

2. ACCOUNTING POLICIES - continued

Goodwill
Goodwill represents the excess of the business value over the fair value of its underlying net assets and has been capitalised as an intangible fixed asset. The directors have concluded they should evaluate the life of Goodwill on a year by year basis, amortising goodwill in instances where a fixed life is considered appropriate. Goodwill which is not amortised is subject to an annual impairment review.

The carrying value of this goodwill will continue to be reviewed annually for impairment and adjusted to the recoverable amount if required in order to give a true and fair view in the financial statements. It is impossible to quantify the impact of this departure from the standard accounting practice.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 8 (2024 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 25,727
At 31 December 2024 25,727
NET BOOK VALUE
At 31 December 2024 25,727

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 August 2024 320 3,000 3,320
Additions 39,853 4,787 44,640
At 31 December 2024 40,173 7,787 47,960
NET BOOK VALUE
At 31 December 2024 40,173 7,787 47,960
At 31 July 2024 320 3,000 3,320

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.7.24
£    £   
Trade debtors 44,564 92,152
Other debtors - 22,118
44,564 114,270

Gardiner Pressroom Consumables Limited (Registered number: 08133853)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.7.24
£    £   
Trade creditors 184,563 150,429
Taxation and social security 8,690 2,735
Other creditors - 62,000
193,253 215,164