Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-3000falsefalsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-07-01No description of principal activitytrue 06787404 2023-07-01 2024-06-30 06787404 2022-07-01 2023-06-30 06787404 2024-06-30 06787404 2023-06-30 06787404 1 2023-07-01 2024-06-30 06787404 d:Director1 2023-07-01 2024-06-30 06787404 c:CurrentFinancialInstruments 2024-06-30 06787404 c:CurrentFinancialInstruments 2023-06-30 06787404 c:CurrentFinancialInstruments c:WithinOneYear 2024-06-30 06787404 c:CurrentFinancialInstruments c:WithinOneYear 2023-06-30 06787404 c:ShareCapital 2024-06-30 06787404 c:ShareCapital 2023-06-30 06787404 c:RetainedEarningsAccumulatedLosses 2024-06-30 06787404 c:RetainedEarningsAccumulatedLosses 2023-06-30 06787404 d:EntityNoLongerTradingButTradedInPast 2023-07-01 2024-06-30 06787404 d:FRS102 2023-07-01 2024-06-30 06787404 d:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 06787404 d:FullAccounts 2023-07-01 2024-06-30 06787404 d:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 06787404 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 06787404










GARFIELD TARRAT BESPOKE SERVICES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

 
GARFIELD TARRAT BESPOKE SERVICES LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 JUNE 2024

2024
2023
£
£

  

Administrative expenses
  
(104,021)
25,510

Operating (loss)/profit
  
(104,021)
25,510

Tax on (loss)/profit
  
(1,138)
595

(Loss)/profit for the financial year
  
(105,159)
26,105

There was no other comprehensive income for 2024 (2023£NIL).

The notes on pages 3 to 6 form part of these financial statements.

Page 1

 
GARFIELD TARRAT BESPOKE SERVICES LIMITED
REGISTERED NUMBER: 06787404

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
295
106,374

Creditors: amounts falling due within one year
 5 
-
(920)

Total assets less current liabilities
  
 
 
295
 
 
105,454

  

Net assets
  
295
105,454


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
195
105,354

  
295
105,454


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




G Gurbanov
Director

Date: 26 June 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
GARFIELD TARRAT BESPOKE SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Garfield Tarrat Bespoke Services Limited is private company limited by shares incorporated in England and Wales with registration number 06787404. It's registered office address is Combehurst Cottage Wadhurst Road, Frant, Tunbridge Wells, England, TN3 9EJ.
The principal activity of the company is of property maintenance company. The company is no longer trading. 

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

Going concern

Subsequent to the year end, the director has begun taking action to wind up activities and the company will become dormant. The director believe that it is no longer appropriate to prepare financial statements on a going concern basis. 
The director has therefore decided to prepare the financial statements on an alternative basis to going concern. All assets and liabilities have been written down to their recoverable amounts. 

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

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.

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Page 3

 
GARFIELD TARRAT BESPOKE SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.4
Financial instruments (continued)


Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
GARFIELD TARRAT BESPOKE SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.6

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.7

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 

The tax expense for the year comprises current and deferred tax. 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.



3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2023 - 0).


4.


Debtors

2024
2023
£
£


Other debtors
295
105,360

Deferred taxation
-
1,014

295
106,374



5.


Creditors: amounts falling due within one year

2024
2023
£
£

Accruals and deferred income
-
920


Page 5

 
GARFIELD TARRAT BESPOKE SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Post balance sheet events

Subsequent to the year end, the director has begun taking action to wind up activities so the company is no longer trading. 


7.


Controlling party

The immediate parent company is Triangle Investments & Development Limited, a company incorporated in the United Kingdom, which owns 100% of the issued share capital of the company. Consolidated  accounts are not prepared.
In the opinion of the director, the ultimate parent and controlling party is GGG Holdings Limited, a company incorporated in Guernsey.

 
Page 6