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Registered Number: 14245049
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 August 2024

for

G&D VEHICLE SERVICES LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 12,094    10,045 
12,094    10,045 
Current assets      
Stocks 2,000    2,000 
Debtors 9,766    10,464 
Cash at bank and in hand 55,644    37,313 
67,410    49,777 
Creditors: amount falling due within one year (48,226)   (57,433)
Net current assets 19,184    (7,656)
 
Total assets less current liabilities 31,278    2,389 
Provisions for liabilities   (1,909)
Net assets 31,278    480 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 31,178    380 
Shareholders' funds 31,278    480 
 


For the year ended 31 August 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 20 May 2025 and were signed on its behalf by:


-------------------------------
Dudley Simpkins
Director
-------------------------------
Gregory Pilsworth
Director
1
General Information
G&D Vehicle Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 14245049, registration address Unit 1 Hornbury Hill Farm, Minety, Malmesbury, Wiltshire, SN16 9QH.

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.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
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
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 3 years Straight Line
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.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 September 2023 11,375    1,957    69    13,401 
Additions 4,457    600      5,057 
Disposals   (45)     (45)
At 31 August 2024 15,832    2,512    69    18,413 
Depreciation
At 01 September 2023 2,844    489    23    3,356 
Charge for year 2,492    459    23    2,974 
On disposals   (11)     (11)
At 31 August 2024 5,336    937    46    6,319 
Net book values
Closing balance as at 31 August 2024 10,496    1,575    23    12,094 
Opening balance as at 01 September 2023 8,531    1,468    46    10,045 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
40 Class A shares of £1.00 each 40    40 
40 Class B shares of £1.00 each 40    40 
10 Class C shares of £1.00 each 10    10 
10 Class D shares of £1.00 each 10    10 
100    100 

2