3783342falseroofing and building services2023-07-012024-06-30http://www.companieshouse.gov.uk/2023-06-30http://www.companieshouse.gov.uk/cd:CompanySecretary12023-07-012024-06-30http://www.companieshouse.gov.uk/pt:ShareCapital2023-06-30http://www.companieshouse.gov.uk/cd:Director12023-07-012024-06-30http://www.companieshouse.gov.uk/pt:ShareCapital2024-06-30http://www.companieshouse.gov.uk/cd:Director22023-07-012024-06-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12023-07-012024-06-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-07-012024-06-30http://www.companieshouse.gov.uk/pt:NetGoodwill2024-06-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-07-012024-06-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-06-30http://www.companieshouse.gov.uk/pt:NetGoodwill2023-07-012024-06-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-06-30http://www.companieshouse.gov.uk/2023-07-012024-06-30http://www.companieshouse.gov.uk/2023-06-30http://www.companieshouse.gov.uk/cd:FRS1022023-07-012024-06-30http://www.companieshouse.gov.uk/2024-06-30http://www.companieshouse.gov.uk/cd:FullAccounts2023-07-012024-06-30http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2023-07-012024-06-30iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 3783342
Garhigh (Southern) Limited
ACCOUNTS
FOR THE YEAR ENDED 30/06/2024

Garhigh (Southern) Limited

ACCOUNTS
FOR THE YEAR ENDED 30/06/2024
DIRECTORS
G C Buckman
S I E Pourou
SECRETARY
S Pourou
REGISTERED OFFICE
216 Sydenham Road
Croydon
Surrey
CR0 2EB
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 3783342
ACCOUNTANTS
Ash & Co Accountants Ltd
Chartered Accountants
7 Woodbury Close
Croydon
CR0 5PR

Garhigh (Southern) Limited

ACCOUNTS
FOR THEYEARENDED30/06/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Garhigh (Southern) Limited

BALANCE SHEET AT 30/06/2024
20242023
Notes££
FIXED ASSETS
Tangible assets4104,866147,057
CURRENT ASSETS
Stock5,0005,000
Debtors6725,488223,952
Cash at bank and in hand916,61555,950
1,647,103284,902
CREDITORS: Amounts falling due within one year71,333,573152,259
NET CURRENT ASSETS313,530132,643
TOTAL ASSETS LESS CURRENT LIABILITIES418,396279,700
CAPITAL AND RESERVES
Called up share capital8100100
Profit and loss account418,296279,600
SHAREHOLDERS' FUNDS418,396279,700
For the year ending 30/06/2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 27/03/2025 and signed on their behalf by
.............................
S I E Pourou
Director

Garhigh (Southern) Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/06/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Going Concern
These accounts have been prepared on the going concern basis as the directors have a reasonable expectation that the company will continue to operate for the foreseeable future.
1c. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinerystraight line 25%
Commercial Vehiclesstraight line 25%
Equipmentstraight line 25%
1d. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1f. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
1g. Leases
Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease. All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.

Garhigh (Southern) Limited

2. EMPLOYEES
20242023
No.No.
Average number of employees108
3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/07/20232,0002,000
At 30/06/20242,0002,000
Depreciation
At 01/07/20232,0002,000
At 30/06/20242,0002,000
Net Book Amounts
At 30/06/2024--
4. TANGIBLE FIXED ASSETS
Plant and
Machinery Etc.Total
££
Cost
At 01/07/2023258,364258,364
Additions30,20230,202
Disposals(90,749)(90,749)
At 30/06/2024197,817197,817
Depreciation
At 01/07/2023111,307111,307
Disposals(61,523)(61,523)
For the year43,16743,167
At 30/06/202492,95192,951
Net Book Amounts
At 30/06/2024104,866104,866
At 30/06/2023147,057147,057
5. STOCK 20242023
££
Stock comprises:
Stock raw materials5,0005,000
5,0005,000

Garhigh (Southern) Limited

6. DEBTORS 20242023
££
Amounts falling due within one year:
Trade debtors126,443118,388
VAT171,25825,216
Other debtors427,78780,348
725,488223,952
Other debtors includes a directors loan accounts of £60,436 which was repaid after the year end.
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
Trade creditors540,171113,214
Taxation and social security87,8749,541
Other creditors705,52829,504
1,333,573152,259
8. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100
9. OTHER FINANCIAL COMMITMENTS
At 30/06/2024 the company was committed to making the following payments under non-cancellable operating leases:
20242023
££
Operating leases66,33278,332

Garhigh (Southern) Limited

10. CONTROLLING PARTY
The Company's entire shareholding is owned by Garhigh Holdings Limited, a private company registered in England with a registered address of 216 Sydenham Road, Croydon, Surrey, CRO 2EB
Garhigh (Southern) Limited is a private company registered in England with a company registration of 03783342. It's registered office is 216 Sydenham Road, Croydon, Surrey, CR0 2EB.
The accounts are presented in Sterling, which is the functional currency of the company.
11. CONTINGENT LIABILITIES
The company's assets are security for the bank loans of Garhigh Holdings Limited, the company's parent company. At 30 June 2023, Garhigh Holdings Limited held bank loans of £92,584 (2023 - £101,179).