IRIS Accounts Production v25.1.0.734 01106232 director 1.5.23 30.4.24 30.4.24 0 0 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh011062322023-04-30011062322024-04-30011062322023-05-012024-04-30011062322022-04-30011062322022-05-012023-04-30011062322023-04-3001106232ns15:EnglandWales2023-05-012024-04-3001106232ns14:PoundSterling2023-05-012024-04-3001106232ns10:Director12023-05-012024-04-3001106232ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3001106232ns10:SmallEntities2023-05-012024-04-3001106232ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3001106232ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3001106232ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3001106232ns10:FullAccounts2023-05-012024-04-300110623212023-05-012024-04-3001106232ns10:RegisteredOffice2023-05-012024-04-3001106232ns5:CurrentFinancialInstruments2024-04-3001106232ns5:CurrentFinancialInstruments2023-04-3001106232ns5:Non-currentFinancialInstruments2024-04-3001106232ns5:Non-currentFinancialInstruments2023-04-3001106232ns5:ShareCapital2024-04-3001106232ns5:ShareCapital2023-04-3001106232ns5:SharePremium2024-04-3001106232ns5:SharePremium2023-04-3001106232ns5:RevaluationReserve2024-04-3001106232ns5:RevaluationReserve2023-04-3001106232ns5:RetainedEarningsAccumulatedLosses2024-04-3001106232ns5:RetainedEarningsAccumulatedLosses2023-04-3001106232ns5:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3001106232ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-05-012024-04-3001106232ns5:PlantMachinery2023-05-012024-04-3001106232ns5:IntangibleAssetsOtherThanGoodwill2023-04-3001106232ns5:IntangibleAssetsOtherThanGoodwill2024-04-3001106232ns5:IntangibleAssetsOtherThanGoodwill2023-04-3001106232ns5:PlantMachinery2023-04-3001106232ns5:PlantMachinery2024-04-3001106232ns5:PlantMachinery2023-04-3001106232ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-3001106232ns5:WithinOneYearns5:CurrentFinancialInstruments2023-04-3001106232ns5:RevaluationReserve2023-04-30
REGISTERED NUMBER: 01106232 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

G&M BRAND PUBLICATIONS LIMITED

G&M BRAND PUBLICATIONS LIMITED (REGISTERED NUMBER: 01106232)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


G&M BRAND PUBLICATIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: M E Brand





REGISTERED OFFICE: 223 South Coast Road
Peacehaven
East Sussex
BN10 8LB





REGISTERED NUMBER: 01106232 (England and Wales)





ACCOUNTANTS: Robinsons, Chartered Accountants
223 South Coast Road
Peacehaven
East Sussex
BN10 8LB

G&M BRAND PUBLICATIONS LIMITED (REGISTERED NUMBER: 01106232)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 20,500 21,000
Tangible assets 5 82,583 84,001
103,083 105,001

CURRENT ASSETS
Stocks - 500
Debtors 6 5,692 7,244
5,692 7,744
CREDITORS
Amounts falling due within one year 7 1,024 8,168
NET CURRENT ASSETS/(LIABILITIES) 4,668 (424 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

107,751

104,577

CREDITORS
Amounts falling due after more than one
year

8

(105,704

)

(94,338

)

ACCRUALS AND DEFERRED INCOME (1,865 ) (1,865 )
NET ASSETS 182 8,374

CAPITAL AND RESERVES
Called up share capital 148 148
Share premium 23,952 23,952
Revaluation reserve 9 194,270 194,270
Retained earnings (218,188 ) (209,996 )
SHAREHOLDERS' FUNDS 182 8,374

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

G&M BRAND PUBLICATIONS LIMITED (REGISTERED NUMBER: 01106232)

BALANCE SHEET - continued
30 APRIL 2024


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 April 2025 and were signed by:





M E Brand - Director


G&M BRAND PUBLICATIONS LIMITED (REGISTERED NUMBER: 01106232)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

G&M Brand Publications 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. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Music copyrights are being amortised evenly over their estimated useful life of fifty years.

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 etc - 33% on cost and 2% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3. EMPLOYEES AND DIRECTORS

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

G&M BRAND PUBLICATIONS LIMITED (REGISTERED NUMBER: 01106232)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 May 2023
and 30 April 2024 25,000
AMORTISATION
At 1 May 2023 4,000
Charge for year 500
At 30 April 2024 4,500
NET BOOK VALUE
At 30 April 2024 20,500
At 30 April 2023 21,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 100,886
Additions 872
At 30 April 2024 101,758
DEPRECIATION
At 1 May 2023 16,885
Charge for year 2,290
At 30 April 2024 19,175
NET BOOK VALUE
At 30 April 2024 82,583
At 30 April 2023 84,001

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,185 1,700
Other debtors 4,507 5,544
5,692 7,244

G&M BRAND PUBLICATIONS LIMITED (REGISTERED NUMBER: 01106232)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 1,024 7,307
Taxation and social security - 261
Other creditors - 600
1,024 8,168

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 3,006 3,552
Other creditors 102,698 90,786
105,704 94,338

9. RESERVES
Revaluation
reserve
£   
At 1 May 2023
and 30 April 2024 194,270

10. ULTIMATE CONTROLLING PARTY

The controlling party is M E Brand.