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Registered Number: 12168233
England and Wales

 

 

 


Unaudited Financial Statements


for the year ended 30 September 2024

for

GAGE - TUPPER & ASSOCIATES LIMITED

Director Nicola Anne Eades
Registered Number 12168233
Registered Office Broadlands Walcot Lane
Drakes Broughton
Worcestershire
WR10 2AL
Accountants Taylorhobbs Limited
Cherry Trees Barn
Walcot Lane
Pershore
WR10 2AL
1
Principal activities
Principal activity of the company during the financial year was of that of providing Clerk of Works for the construction industry, to supervise and monitor the quality of construction work to ensure compliance with specifications and contractual requirements.
Director
The director who served the company throughout the year was as follows:
Nicola Anne Eades
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Nicola Anne Eades
Director

Date approved: 12 June 2025
2
Accountants report

You consider that the company is exempt from an audit for the year ended 30 September 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.



....................................................

Taylorhobbs Limited

Cherry Trees Barn
Walcot Lane
Pershore
WR10 2AL
12 June 2025
3
 
 
Notes
 
2024
£
  2023
£
Turnover 382,904    456,241 
Cost of sales (328,909)   (384,360)
Gross profit 53,995    71,881 
Administrative expenses (45,574)   (52,988)
Operating profit 8,421    18,893 
Profit/(Loss) on ordinary activities before taxation 8,421    18,893 
Tax on profit on ordinary activities (1,600)   (3,589)
Profit/(Loss) for the financial year 6,821    15,304 
 
4
 
 
Notes
 
2024
£
  2023
£
Current assets      
Debtors 4 51,008    70,658 
Cash at bank and in hand 62,851    40,554 
113,859    111,212 
Creditors: amount falling due within one year 5 (31,290)   (35,464)
Net current assets 82,569    75,748 
 
Total assets less current liabilities 82,569    75,748 
Net assets 82,569    75,748 
 

Capital and reserves
     
Called up share capital 6 3    3 
Profit and loss account 82,566    75,745 
Shareholders' funds 82,569    75,748 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 12 June 2025 and were signed by:


-------------------------------
Nicola Anne Eades
Director
5
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 October 2022 3  61,441  61,444 
Profit for the year 15,304  15,304 
Total comprehensive income for the year 15,304  15,304 
Dividends (1,000) (1,000)
Total investments by and distributions to owners (1,000) (1,000)
At 30 September 2023 3  75,745  75,748 
At 01 October 2023 3  75,745  75,748 
Profit for the year 6,821  6,821 
Total comprehensive income for the year 6,821  6,821 
Total investments by and distributions to owners
At 30 September 2024 3  82,566  82,569 
6
General Information
Gage - Tupper & Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 12168233, registration address Broadlands Walcot Lane, Drakes Broughton, Worcestershire, WR10 2AL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Revenue from contracts for the provision of services is recognised by reference to the stage of completion and where the amount of revenue can be measured reliably.
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.
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:
Fixtures and Fittings 25% Straight Line
2.

Average number of employees and directors


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

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 October 2023 15,000    15,000 
Additions  
Disposals  
At 30 September 2024 15,000    15,000 
Depreciation
At 01 October 2023 15,000    15,000 
Charge for year  
On disposals  
At 30 September 2024 15,000    15,000 
Net book values
Closing balance as at 30 September 2024  
Opening balance as at 01 October 2023  


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 51,008    67,798 
Prepayments & Accrued Income   2,860 
51,008    70,658 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 17,895    132 
Corporation Tax 1,600    4,302 
PAYE & Social Security 50    776 
Accrued Expenses 1,000    1,630 
Directors' Current Accounts 3,000    6,500 
VAT 7,745    22,124 
31,290    35,464 

6.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
3 Ordinary shares of £1.00 each  
 

7