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Registered Number: 05988986
England and Wales

 

 

 

GUD DESIGN LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 December 2023

End date: 30 November 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 1    1 
Tangible fixed assets 4 2,203    742 
2,204    743 
Current assets      
Debtors 36,951    49,705 
Cash at bank and in hand 2,221    16,069 
39,172    65,774 
Creditors: amount falling due within one year (35,468)   (50,729)
Net current assets 3,704    15,045 
 
Total assets less current liabilities 5,908    15,788 
Provisions for liabilities (277)   (277)
Net assets 5,631    15,511 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 5,531    15,411 
Shareholders' funds 5,631    15,511 
 


For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 01 August 2025 and were signed on its behalf by:


-------------------------------
David Williams
Director
1
General Information
GUD Design Limited is a private company, limited by shares, registered in England and Wales, registration number 05988986, registration address The Barns, 5 Village Road, Oxton, Wirral, CH43 5SR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 4 (2023 : 5).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 December 2023 10,000    10,000 
Additions  
Disposals  
At 30 November 2024 10,000    10,000 
Amortisation
At 01 December 2023 9,999    9,999 
Charge for year  
On disposals  
At 30 November 2024 9,999    9,999 
Net book values
At 30 November 2024 1    1 
At 30 November 2023 1    1 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 December 2023 13,605    35,154    48,759 
Additions   2,165    2,165 
Disposals    
At 30 November 2024 13,605    37,319    50,924 
Depreciation
At 01 December 2023 13,338    34,679    48,017 
Charge for year 67    637    704 
On disposals    
At 30 November 2024 13,405    35,316    48,721 
Net book values
Closing balance as at 30 November 2024 200    2,003    2,203 
Opening balance as at 01 December 2023 267    475    742 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

2