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Registered number: 13442426
C.A. Grivei Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
G&C Welfare Advice and Accountancy Services LTD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13442426
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 41,244 49,824
41,244 49,824
CURRENT ASSETS
Debtors 5 318,062 281,326
Cash at bank and in hand 727,369 307,538
1,045,431 588,864
Creditors: Amounts Falling Due Within One Year 6 (251,360 ) (178,440 )
NET CURRENT ASSETS (LIABILITIES) 794,071 410,424
TOTAL ASSETS LESS CURRENT LIABILITIES 835,315 460,248
NET ASSETS 835,315 460,248
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 835,314 460,247
SHAREHOLDERS' FUNDS 835,315 460,248
Page 1
Page 2
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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr C A Grivei
Director
27th March 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
C.A. Grivei Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13442426 . The registered office is 66 Grangemouth Road, Coventry, West Midlands, CV6 3FB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing balance
Motor Vehicles 20% Reducing balance
Computer Equipment 25% Reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 1)
2 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2023 22,941 41,540 112 64,593
Additions 9,959 4,600 - 14,559
Disposals (4,806 ) (8,300 ) - (13,106 )
As at 30 June 2024 28,094 37,840 112 66,046
Depreciation
As at 1 July 2023 6,433 8,308 28 14,769
Provided during the period 5,720 6,054 21 11,795
Disposals (1,022 ) (740 ) - (1,762 )
As at 30 June 2024 11,131 13,622 49 24,802
Net Book Value
As at 30 June 2024 16,963 24,218 63 41,244
As at 1 July 2023 16,508 33,232 84 49,824
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 303,065 243,630
VAT 14,997 37,696
318,062 281,326
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 40,057 46,326
Corporation tax 155,365 114,695
Other taxes and social security 53,309 14,603
Accruals and deferred income 2,500 2,250
Director's loan account 129 566
251,360 178,440
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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