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Company registration number: 13236867







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024


GKA HOME IMPROVEMENTS LIMITED






































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GKA HOME IMPROVEMENTS LIMITED
 


 
COMPANY INFORMATION


Directors
D Mock 
G J Windell 




Registered number
13236867



Registered office
45 Dane Road

Ashford

Shepperton

TW15 1QJ




Accountants
Menzies LLP
Chartered Accountants

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


GKA HOME IMPROVEMENTS LIMITED
 



CONTENTS



Page
Statement of financial position
1
Notes to the financial statements
2 - 4


 


GKA HOME IMPROVEMENTS LIMITED
REGISTERED NUMBER:13236867



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
40,877
26,031

  
40,877
26,031

Current assets
  

Debtors: amounts falling due within one year
 5 
35,813
41,848

Cash at bank and in hand
  
122,199
109,433

  
158,012
151,281

Creditors: amounts falling due within one year
 6 
(69,499)
(118,466)

Net current assets
  
 
 
88,513
 
 
32,815

Total assets less current liabilities
  
129,390
58,846

  

Net assets
  
129,390
58,846


Capital and reserves
  

Called up share capital 
  
20
20

Profit and loss account
  
129,370
58,826

  
129,390
58,846


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 


D Mock
Director

Date: 10 June 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 


GKA HOME IMPROVEMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

GKA Home Improvements Limited is a private company limited by shares and incorporated in England and Wales. The registered office address is given in the company information page of these financial statements. There is no principal place of business.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 2

 


GKA HOME IMPROVEMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).







4.


Tangible fixed assets





Motor vehicles

£



Cost or valuation


At 1 April 2023
36,500


Additions
25,000



At 31 March 2024

61,500



Depreciation


At 1 April 2023
10,469


Charge for the year on owned assets
10,154



At 31 March 2024

20,623



Net book value



At 31 March 2024
40,877



At 31 March 2023
26,031

Page 3

 


GKA HOME IMPROVEMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£


Trade debtors
31,055
37,383

Other debtors
827
3,153

Prepayments and accrued income
3,931
1,312

35,813
41,848



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
2,688
252

Corporation tax
34,178
43,034

Other taxation and social security
405
546

Other creditors
29,328
59,436

Accruals and deferred income
2,900
15,198

69,499
118,466



7.


Transactions with directors

At the year end the company owed the directors £29,328 (2023: £59,436). This amount is considered to be repayable on demand and interest free.

 
Page 4