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REGISTERED NUMBER: 11523667 (England and Wales)








Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Great Detail Ltd

Great Detail Ltd (Registered number: 11523667)

Contents of the Financial Statements
for the Year Ended 30 September 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Great Detail Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTOR: G Hamer





REGISTERED OFFICE: 71-75 Shelton Street
Covent Garden
London
WC2H 9JQ





REGISTERED NUMBER: 11523667 (England and Wales)





ACCOUNTANTS: Lane Monnington Welton
Chartered Accountants
Riverside View
Basing Road
Old Basing
Basingstoke
Hampshire
RG24 7AL

Great Detail Ltd (Registered number: 11523667)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 93,707 93,976

CURRENT ASSETS
Debtors 5 155,668 42,423
Cash at bank 466,621 292,954
622,289 335,377
CREDITORS
Amounts falling due within one year 6 399,269 397,373
NET CURRENT ASSETS/(LIABILITIES) 223,020 (61,996 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

316,727

31,980

CREDITORS
Amounts falling due after more than one
year

7

(439

)

(1,810

)

PROVISIONS FOR LIABILITIES 8 (23,427 ) -
NET ASSETS 292,861 30,170

CAPITAL AND RESERVES
Called up share capital 9 1 1
Share premium 35,000 35,000
Retained earnings 257,860 (4,831 )
SHAREHOLDERS' FUNDS 292,861 30,170

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

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

Great Detail Ltd (Registered number: 11523667)

Balance Sheet - continued
30 September 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 Statement of Income and Retained Earnings has not been delivered.

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





G Hamer - Director


Great Detail Ltd (Registered number: 11523667)

Notes to the Financial Statements
for the Year Ended 30 September 2024


1. STATUTORY INFORMATION

Great Detail 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 each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Computer equipment - 25% on reducing balance

Financial instruments
Debtors and creditors payable/receivable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date, adjusted for indexation where applicable.

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.

Great Detail Ltd (Registered number: 11523667)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Impairment
Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 10 ) .

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 October 2023 101,236 6,999 108,235
Additions 82,735 - 82,735
Disposals (58,347 ) (2,249 ) (60,596 )
At 30 September 2024 125,624 4,750 130,374
DEPRECIATION
At 1 October 2023 12,404 1,855 14,259
Charge for year 30,362 873 31,235
Eliminated on disposal (8,230 ) (597 ) (8,827 )
At 30 September 2024 34,536 2,131 36,667
NET BOOK VALUE
At 30 September 2024 91,088 2,619 93,707
At 30 September 2023 88,832 5,144 93,976

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 133,384 8,379
Other debtors 22,284 34,044
155,668 42,423

Great Detail Ltd (Registered number: 11523667)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 658 658
Trade creditors 20,519 20,899
Taxation and social security 95,227 19,091
Other creditors 282,865 356,725
399,269 397,373

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans 439 1,810

8. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred tax 23,427 -

Deferred
tax
£   
Accelerated capital allowances 23,427
Balance at 30 September 2024 23,427

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
1,000 Ordinary 0.001 1 1