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REGISTERED NUMBER: 10294108 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 JULY 2024

FOR

GOWER COMMUNICATIONS LTD

GOWER COMMUNICATIONS LTD (REGISTERED NUMBER: 10294108)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


GOWER COMMUNICATIONS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 28 JULY 2024







DIRECTOR: B L Harding





REGISTERED OFFICE: 10 Jesus Lane
Cambridge
Cambridgeshire
CB5 8BA





REGISTERED NUMBER: 10294108 (England and Wales)





ACCOUNTANTS: Thompson Taraz Rand Ltd
Chartered Accountants
10 Jesus Lane
Cambridge
Cambridgeshire
CB5 8BA

GOWER COMMUNICATIONS LTD (REGISTERED NUMBER: 10294108)

BALANCE SHEET
28 JULY 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 5 2,956 2,066

CURRENT ASSETS
Debtors 6 115,955 119,373
Cash at bank 7,942 26,006
123,897 145,379
CREDITORS
Amounts falling due within one year 7 (126,781 ) (127,021 )
NET CURRENT (LIABILITIES)/ASSETS (2,884 ) 18,358
TOTAL ASSETS LESS CURRENT LIABILITIES 72 20,424

CREDITORS
Amounts falling due after more than one
year

8

(9,329

)

(19,908

)

PROVISIONS FOR LIABILITIES 9 (739 ) (393 )
NET (LIABILITIES)/ASSETS (9,996 ) 123

CAPITAL AND RESERVES
Called up share capital 10 1 1
Retained earnings (9,997 ) 122
SHAREHOLDERS' FUNDS (9,996 ) 123

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 July 2024 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.

GOWER COMMUNICATIONS LTD (REGISTERED NUMBER: 10294108)

BALANCE SHEET - continued
28 JULY 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 July 2025 and were signed by:





B L Harding - Director


GOWER COMMUNICATIONS LTD (REGISTERED NUMBER: 10294108)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 JULY 2024

1. STATUTORY INFORMATION

Gower Communications 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

At the balance sheet date, the company’s liabilities exceeded its assets by £9,996. However, the Director expects the company to be able to meet its liabilities as they fall due. Accordingly, the financial statements have been prepared on a going concern basis.

Turnover
Turnover represents the sales of design services excluding value added tax. Amounts are recognised once services have been rendered and the rights to consideration achieved.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

Financial instruments
Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, 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.

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.


GOWER COMMUNICATIONS LTD (REGISTERED NUMBER: 10294108)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 JULY 2024

3. 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.

4. EMPLOYEES AND DIRECTORS

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

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 29 July 2023 6,746
Additions 2,250
At 28 July 2024 8,996
DEPRECIATION
At 29 July 2023 4,680
Charge for year 1,360
At 28 July 2024 6,040
NET BOOK VALUE
At 28 July 2024 2,956
At 28 July 2023 2,066

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 21,136 30,906
Other debtors 94,819 88,467
115,955 119,373

GOWER COMMUNICATIONS LTD (REGISTERED NUMBER: 10294108)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 JULY 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,648 10,014
Trade creditors 29,333 26,968
Taxation and social security 80,650 83,274
Other creditors 6,150 6,765
126,781 127,021

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 9,329 19,908

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 739 393

Deferred
tax
£   
Balance at 29 July 2023 393
Provided during year 346
Balance at 28 July 2024 739

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary £1 1 1

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 July 2024 and 28 July 2023:

2024 2023
£    £   
B L Harding
Balance outstanding at start of year 88,466 75,872
Amounts advanced 150,027 96,594
Amounts repaid (145,647 ) (84,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 92,846 88,466

GOWER COMMUNICATIONS LTD (REGISTERED NUMBER: 10294108)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 JULY 2024

12. RELATED PARTY DISCLOSURES

During the year the director charged the company rent of £1,149 (2023: £8,043).

At the balance sheet date the director owed £92,846 (2023: £88,466) to the company. This amount includes interest of £2,017 (2023: £3,972), is repayable on demand and included within debtors due in less than one year.