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REGISTERED NUMBER: 04931341 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

GBA Designs Limited

GBA Designs Limited (Registered number: 04931341)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


GBA Designs Limited

Company Information
for the Year Ended 31 October 2024







DIRECTOR: Mrs Z N Horton





REGISTERED OFFICE: Bank Chambers
61 High Street
CRANBROOK
Kent
TN17 3EG





BUSINESS ADDRESS: Suite 18
70 Churchill Square Business Centre
Kings Hill
West Malling
Kent
ME19 4YU





REGISTERED NUMBER: 04931341 (England and Wales)





ACCOUNTANTS: McCabe Ford Williams
Bank Chambers
61 High Street
Cranbrook
Kent
TN17 3EG

GBA Designs Limited (Registered number: 04931341)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 834 1,216

CURRENT ASSETS
Debtors 5 63,095 59,050
Investments 6 50,351 42,015
Cash at bank 13,312 34,849
126,758 135,914
CREDITORS
Amounts falling due within one year 7 59,405 58,267
NET CURRENT ASSETS 67,353 77,647
TOTAL ASSETS LESS CURRENT
LIABILITIES

68,187

78,863

CREDITORS
Amounts falling due after more than one
year

8

(3,883

)

(9,587

)

PROVISIONS FOR LIABILITIES (4,688 ) (3,177 )
NET ASSETS 59,616 66,099

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 59,516 65,999
SHAREHOLDERS' FUNDS 59,616 66,099

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

GBA Designs Limited (Registered number: 04931341)

Balance Sheet - continued
31 October 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 April 2025 and were signed by:





Mrs Z N Horton - Director


GBA Designs Limited (Registered number: 04931341)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

GBA Designs Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Office equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Current asset investments
The company has holdings in listed investments held for trading purposes. In accordance with FRS102 Section 1A, the investments are recorded at market value. The movement in market value in the year is reflected in the income statement.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

GBA Designs Limited (Registered number: 04931341)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

4. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 November 2023 4,856
Additions 182
Disposals (149 )
At 31 October 2024 4,889
DEPRECIATION
At 1 November 2023 3,640
Charge for year 564
Eliminated on disposal (149 )
At 31 October 2024 4,055
NET BOOK VALUE
At 31 October 2024 834
At 31 October 2023 1,216

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 38,269 34,534
Amounts recoverable on contract 3,121 4,061
Other debtors 21,705 20,455
63,095 59,050

6. CURRENT ASSET INVESTMENTS

The cost of traded investments at 31 October 2024 was £20,000 (2023: £20,000). The market value of the traded investments at 31 October 2024 was £50,351 (2023: £42,015).

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans and overdrafts 5,704 5,564
Trade creditors 3,322 -
Taxation and social security 11,099 12,659
Other creditors 39,280 40,044
59,405 58,267

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.24 31.10.23
£    £   
Bank loans 3,883 9,587

GBA Designs Limited (Registered number: 04931341)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.24 31.10.23
value: £    £   
100 Ordinary £1 100 100