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REGISTERED NUMBER: 08083561 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

G.C.A. ASSOCIATES (LONDON) LTD

G.C.A. ASSOCIATES (LONDON) LTD (Registered number: 08083561)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


G.C.A. ASSOCIATES (LONDON) LTD

Company Information
for the Year Ended 31 May 2024







DIRECTOR: F Kaittani





REGISTERED OFFICE: 50 Roundhills
Waltham Abbey
Essex
EN9 1TP





REGISTERED NUMBER: 08083561 (England and Wales)





ACCOUNTANTS: GCA Associates
50 Roundhills
Waltham Abbey
Essex
EN9 1TP

G.C.A. ASSOCIATES (LONDON) LTD (Registered number: 08083561)

Statement of Financial Position
31 May 2024

31.5.24 31.5.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 13,749 11,407

CURRENT ASSETS
Debtors 5 - 18,688
Cash at bank 36,829 28,952
36,829 47,640
CREDITORS
Amounts falling due within one year 6 24,548 42,075
NET CURRENT ASSETS 12,281 5,565
TOTAL ASSETS LESS CURRENT
LIABILITIES

26,030

16,972

CREDITORS
Amounts falling due after more than
one year

7

3,404

4,523
NET ASSETS 22,626 12,449

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 22,526 12,349
SHAREHOLDERS' FUNDS 22,626 12,449

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.C.A. ASSOCIATES (LONDON) LTD (Registered number: 08083561)

Statement of Financial Position - continued
31 May 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 24 May 2025 and were signed by:





F Kaittani - Director


G.C.A. ASSOCIATES (LONDON) LTD (Registered number: 08083561)

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

1. STATUTORY INFORMATION

G.C.A. ASSOCIATES (LONDON) LTD 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.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

G.C.A. ASSOCIATES (LONDON) LTD (Registered number: 08083561)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 June 2023 13,263 2,900 13,841 30,004
Additions - 2,540 2,890 5,430
At 31 May 2024 13,263 5,440 16,731 35,434
DEPRECIATION
At 1 June 2023 10,070 580 7,947 18,597
Charge for year 798 972 1,318 3,088
At 31 May 2024 10,868 1,552 9,265 21,685
NET BOOK VALUE
At 31 May 2024 2,395 3,888 7,466 13,749
At 31 May 2023 3,193 2,320 5,894 11,407

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors - 2,702
Other debtors - 15,986
- 18,688

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 11,788 18,008
Tax 1,838 876
Social security and other taxes 489 10,757
Directors' current accounts 10,433 12,434
24,548 42,075

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans 3,404 4,523

G.C.A. ASSOCIATES (LONDON) LTD (Registered number: 08083561)

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

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.24 31.5.23
value: £    £   
100 ordinary 1.00 100 100

9. RESERVES
Retained
earnings
£   

At 1 June 2023 12,349
Profit for the year 10,177
At 31 May 2024 22,526