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REGISTERED NUMBER: 06563225 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

G & A Developments Limited

G & A Developments Limited (Registered number: 06563225)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


G & A Developments Limited

Company Information
for the Year Ended 31 October 2024







DIRECTOR: A R Munt





REGISTERED OFFICE: Grove House
1 Grove Place
Bedford
Bedfordshire
MK40 3JJ





REGISTERED NUMBER: 06563225 (England and Wales)





ACCOUNTANTS: Thompsons Accountancy Services Limited
Chartered Accountants
Grove House
1 Grove Place
Bedford
Bedfordshire
MK40 3JJ

G & A Developments Limited (Registered number: 06563225)

Statement of Financial Position
31 October 2024

31.10.24 31.10.23
Notes £    £   
CURRENT ASSETS
Stocks 6 109,944 109,944
Debtors 7 2,087 2,597
Cash at bank 193,319 435,008
305,350 547,549
CREDITORS
Amounts falling due within one year 8 6,063 252,456
NET CURRENT ASSETS 299,287 295,093
TOTAL ASSETS LESS CURRENT
LIABILITIES

299,287

295,093

CAPITAL AND RESERVES
Allotted, called up and
fully paid share capital 1,000 1,000
Retained earnings 298,287 294,093
SHAREHOLDERS' FUNDS 299,287 295,093

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 March 2025 and were signed by:



A R Munt - Director


G & A Developments Limited (Registered number: 06563225)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

G & A Developments 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced sales of properties, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 33% on cost

Work in progress
Work in progress is valued on the basis of direct costs plus attributable overheads based on normal levels of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

G & A Developments Limited (Registered number: 06563225)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

5. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 November 2023
and 31 October 2024 600
DEPRECIATION
At 1 November 2023
and 31 October 2024 600
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 -

6. STOCKS
31.10.24 31.10.23
£    £   
Work-in-progress 109,944 109,944

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 1,852 2,362
Prepayments 235 235
2,087 2,597

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Tax 1,688 36,640
VAT 651 70,294
Directors' current accounts 391 141,987
Deferred income 1,968 1,968
Accrued expenses 1,365 1,567
6,063 252,456