2023-05-012024-04-302024-04-30false13369493THE GUSHING LUSH 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THE GUSHING LUSH LIMITED

Registered Number
13369493
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

THE GUSHING LUSH LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

DAY, Maria

Registered Address

Wey Court West
Union Road
Farnham
GU9 7PT

Registered Number

13369493 (England and Wales)
THE GUSHING LUSH LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets39,86811,245
Tangible assets4395494
10,26311,739
Current assets
Cash at bank and on hand7514,148
7514,148
Creditors amounts falling due within one year5(37,588)(34,079)
Net current assets (liabilities)(36,837)(29,931)
Total assets less current liabilities(26,574)(18,192)
Net assets(26,574)(18,192)
Capital and reserves
Called up share capital100100
Profit and loss account(26,674)(18,292)
Shareholders' funds(26,574)(18,192)
The financial statements were approved and authorised for issue by the Director on 27 January 2025, and are signed on its behalf by:
DAY, Maria
Director
Registered Company No. 13369493
THE GUSHING LUSH LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities, and the requirements of the Companies Act 2006.
Going concern
The company made a loss of £8,380 (2023: £4,394) and has net liabilities of £26,574 (2023: £18,192), which may indicate the company is not a going concern. After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current 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. The company has £23,118 tax losses available to carry forward.
Intangible assets
Intangible assets represents the Franchise, and is stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Office Equipment20
Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities. At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are ecognised in the profit and loss account in the period to which they relate.
Share capital
Allotted, issued and fully paid: 100 Ordinary shares, nominal value £1 each, £100 share capital.
2.Average number of employees

20242023
Average number of employees during the year11
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 May 2313,77013,770
At 30 April 2413,77013,770
Amortisation and impairment
At 01 May 232,5252,525
Charge for year1,3771,377
At 30 April 243,9023,902
Net book value
At 30 April 249,8689,868
At 30 April 2311,24511,245
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 May 23659659
At 30 April 24659659
Depreciation and impairment
At 01 May 23165165
Charge for year9999
At 30 April 24264264
Net book value
At 30 April 24395395
At 30 April 23494494
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,412-
Other creditors34,25829,255
Accrued liabilities and deferred income9184,824
Total37,58834,079
6.Controlling party
The company is controlled by the director, Ms Maria Day, who owns 100% of the issued share capital.