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REGISTERED NUMBER: 03355407 (England and Wales)















A. GOONER LTD.

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025






A. GOONER LTD. (REGISTERED NUMBER: 03355407)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5


A. GOONER LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2025







DIRECTOR: Mr R I Kafton





SECRETARY: Mrs S Kafton





REGISTERED OFFICE: Flat 2, Ashby Lodge
134 Hendon Lane
Finchley
London
N3 3PS





REGISTERED NUMBER: 03355407 (England and Wales)





ACCOUNTANTS: Duncan & Toplis Limited
3rd Floor
Marlborough House
298 Regents Park Road
Finchley
London
N3 2SZ

A. GOONER LTD. (REGISTERED NUMBER: 03355407)

BALANCE SHEET
30 APRIL 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,325 30
Investment property 5 549,736 495,666
552,061 495,696

CURRENT ASSETS
Cash at bank 3,948 13,970

CREDITORS
Amounts falling due within one year 6 51,256 5,963
NET CURRENT (LIABILITIES)/ASSETS (47,308 ) 8,007
TOTAL ASSETS LESS CURRENT LIABILITIES 504,753 503,703

PROVISIONS FOR LIABILITIES 39,029 38,701
NET ASSETS 465,724 465,002

CAPITAL AND RESERVES
Called up share capital 7 100 100
Fair value reserve 8 228,041 228,041
Retained earnings 237,583 236,861
SHAREHOLDERS' FUNDS 465,724 465,002

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 July 2025 and were signed by:





Mr R I Kafton - Director


A. GOONER LTD. (REGISTERED NUMBER: 03355407)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1. STATUTORY INFORMATION

A. Gooner Ltd. 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 as modified by the revaluation of certain assets.

Key source of estimation, uncertainty and judgement
The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets.

There is estimation uncertainty in calculating deferred tax. A full line by line review of deferred tax is carried out by management regularly. Whilst every attempt is made to ensure that the deferred tax is accurate as possible, there remains a risk that the provisions do not match the actual tax liability when asset is disposed off.

Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from property rental is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to term of rental by the customer. When the customer has covered a period of time, the income is recognised for that period.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance

Investment property
Investment properties are included in the balance sheet at their open market value, and the aggregate surplus or deficit is recognised in the profit and loss account and transferred to the fair value reserves. No depreciation is provided.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


A. GOONER LTD. (REGISTERED NUMBER: 03355407)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 May 2024 13,942 - 13,942
Additions - 2,652 2,652
At 30 April 2025 13,942 2,652 16,594
DEPRECIATION
At 1 May 2024 13,912 - 13,912
Charge for year 8 349 357
At 30 April 2025 13,920 349 14,269
NET BOOK VALUE
At 30 April 2025 22 2,303 2,325
At 30 April 2024 30 - 30

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2024 495,666
Additions 54,070
At 30 April 2025 549,736
NET BOOK VALUE
At 30 April 2025 549,736
At 30 April 2024 495,666

A. GOONER LTD. (REGISTERED NUMBER: 03355407)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025

5. INVESTMENT PROPERTY - continued

Fair value at 30 April 2025 is represented by:
£   
Valuation in 2003 41,008
Valuation in 2005 70,728
Valuation in 2007 30,000
Valuation in 2009 (20,000 )
Valuation in 2017 145,000
Cost 283,000
549,736

The company's investment properties have been valued by the company director as at 30 April 2024 at open market value.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security - 1,109
Other creditors 51,256 4,854
51,256 5,963

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary o1 100 100

8. RESERVES
Fair
value
reserve
£   
At 1 May 2024
and 30 April 2025 228,041

Included above in reserves, is an amount of £228,041 (2024 - £228,041) being undistributable reserves.