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Registered number: 09532379
GNT Carpentry Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Elsby & Company Limited
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09532379
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,419 8,842
6,419 8,842
CURRENT ASSETS
Stocks 5 451 425
Debtors 6 27,155 18,110
Cash at bank and in hand 9,142 7,272
36,748 25,807
Creditors: Amounts Falling Due Within One Year 7 (18,342 ) (21,379 )
NET CURRENT ASSETS (LIABILITIES) 18,406 4,428
TOTAL ASSETS LESS CURRENT LIABILITIES 24,825 13,270
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,605 ) (1,680 )
NET ASSETS 23,220 11,590
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 23,020 11,390
SHAREHOLDERS' FUNDS 23,220 11,590
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Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
G Turner
Director
23rd May 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
GNT Carpentry Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09532379 . The registered office is 29 Lakeside, Irthlingborough, Northamptonshire, NN9 5SW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% on cost
Motor Vehicles 25% on reducing balance
Computer Equipment 25% on cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.
The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at 31 March 2025.
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. Average Number of Employees
Average number of employees, excluding directors, during the year was: 1 (2024: NIL)
1 -
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 3,552 23,190 2,647 29,389
As at 31 March 2025 3,552 23,190 2,647 29,389
Depreciation
As at 1 April 2024 2,749 15,591 2,207 20,547
Provided during the period 513 1,520 390 2,423
As at 31 March 2025 3,262 17,111 2,597 22,970
Net Book Value
As at 31 March 2025 290 6,079 50 6,419
As at 1 April 2024 803 7,599 440 8,842
5. Stocks
2025 2024
£ £
Stock 451 425
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 3,254
Other debtors 27,155 14,856
27,155 18,110
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 574 316
Other creditors 4,036 20,696
Taxation and social security 13,732 367
18,342 21,379
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary A shares of £ 1.00 each 100 100
100 Ordinary B shares of £ 1.00 each 100 100
200 200
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