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Registered Number: 09385814
England and Wales

 

 

 

GURKHA BEER LTD


Unaudited Filleted Financial Statements
 


Period of accounts

Start date: 01 February 2023

End date: 31 January 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 247,740    256,380 
Tangible fixed assets 4 13,985    18,647 
Investments 5 5,000    5,000 
266,725    280,027 
Current assets      
Stocks 6   13,079 
Debtors: amounts falling due within one year 7 33,976    71,414 
Cash at bank and in hand 51,813    18,230 
85,789    102,723 
Creditors: amount falling due within one year 8 (124,519)   (94,972)
Net current assets (38,730)   7,751 
 
Total assets less current liabilities 227,995    287,778 
Creditors: amount falling due after more than one year 9 (304,348)   (334,028)
Net assets (76,353)   (46,250)
 

Capital and reserves
     
Called up share capital 10 100    100 
Profit and loss account (76,453)   (46,350)
Shareholders' funds (76,353)   (46,250)
 


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

Directors' 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 directors acknowledge 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 financial statements were approved by the board of directors on 31 January 2025 and were signed on its behalf by:


-------------------------------
Lov Bikram Gautam
Director
-------------------------------
Sachin Shrestha
Director
1
General Information
Gurkha Beer Ltd is a private company, limited by shares, registered in England and Wales, registration number 09385814, registration address 1st Floor, Room 3, Conduit Business Centre, 2 The Mews, London, London, SE18 7AP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Licences and Patents
Licences, patents and trademarks are stated at cost. 
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 3).
3.

Intangible fixed assets

Cost Goodwill   Other   Total
  £   £   £
At 01 February 2023 86,400    239,100    325,500 
Additions    
Disposals    
At 31 January 2024 86,400    239,100    325,500 
Amortisation
At 01 February 2023 69,120      69,120 
Charge for year 8,640      8,640 
On disposals    
At 31 January 2024 77,760      77,760 
Net book values
At 31 January 2024 8,640    239,100    247,740 
At 31 January 2023 17,280    239,100    256,380 


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Computer Equipment   Total
  £   £   £
At 01 February 2023 31,989    1,948    33,937 
Additions    
Disposals    
At 31 January 2024 31,989    1,948    33,937 
Depreciation
At 01 February 2023 13,995    1,295    15,290 
Charge for year 4,499    163    4,662 
On disposals    
At 31 January 2024 18,494    1,458    19,952 
Net book values
Closing balance as at 31 January 2024 13,495    490    13,985 
Opening balance as at 01 February 2023 17,994    653    18,647 


5.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 February 2023 5,000    5,000 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 31 January 2024 5,000    5,000 

6.

Stocks

2024
£
  2023
£
Stocks   13,079 
  13,079 

7.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 33,976    71,414 
33,976    71,414 

8.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 76,310    27,199 
Corporation Tax   1,892 
PAYE & Social Security 935    890 
Other Creditors 24,546    38,332 
Wages & Salaries Control Account   3,251 
Directors' Current Accounts 14,849    20,499 
VAT 7,879    2,909 
124,519    94,972 

9.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 24,348    34,028 
Directors' Loan Accounts 280,000    300,000 
304,348    334,028 

10.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

2