Gentle Threat Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—5

Registered number: 07806335

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1		1
Tangible Assets	5		4,605		8,385
Investments	6		492,031		-

			496,637		8,386
CURRENT ASSETS
Stocks	7	33,589		40,109
Debtors	8	1,006,866		319,420
Cash at bank and in hand		679,071		1,677,482

		1,719,526		2,037,011
Creditors: Amounts Falling Due Within One Year	9	(569,784 )		(463,323 )

NET CURRENT ASSETS (LIABILITIES)			1,149,742		1,573,688

TOTAL ASSETS LESS CURRENT LIABILITIES			1,646,379		1,582,074

NET ASSETS			1,646,379		1,582,074

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			1,646,378		1,582,073

SHAREHOLDERS' FUNDS			1,646,379		1,582,074

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Jason Beck

Director

23/09/2025

The notes on pages 2 to 5 form part of these financial statements.

1. General Information

Gentle Threat Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07806335 . The registered office is 1st Floor, 104 Oxford Street, London, Greater London, W1D 1LP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property assets are copyrights. It is amortised to the profit & loss account over its estimated economic life of five years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% straight line
Computer Equipment	25% straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Financial Instruments

The company has only basic financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities

Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.

2.7. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

Page 2

Page 3

Gentle Threat Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.8. Taxation

Corporation tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows:

	2024	2023
Office and administration	1	1

	1	1

4. Intangible Assets

	Intellectual Property
	£
Cost
As at 1 January 2024	30,262

As at 31 December 2024	30,262

Amortisation
As at 1 January 2024	30,261

As at 31 December 2024	30,261

Net Book Value
As at 31 December 2024	1

As at 1 January 2024	1

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2024	13,712	20,652	34,364

As at 31 December 2024	13,712	20,652	34,364

Depreciation
As at 1 January 2024	11,266	14,713	25,979
Provided during the period	1,223	2,557	3,780

As at 31 December 2024	12,489	17,270	29,759

Net Book Value
As at 31 December 2024	1,223	3,382	4,605

As at 1 January 2024	2,446	5,939	8,385

Page 3

Page 4

Gentle Threat Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

6. Investments

	Listed
	£
Cost
As at 1 January 2024	-
Additions	492,031

As at 31 December 2024	492,031

Provision
As at 1 January 2024	-

As at 31 December 2024	-

Net Book Value
As at 31 December 2024	492,031

As at 1 January 2024	-

7. Stocks

	2024	2023
	£	£
Finished goods	33,589	40,109

8. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	195,990	232,648
Prepayments and accrued income	8,308	2,520
Other debtors	77,669	74,006
Corporation tax recoverable asset	9,066	4,066
Director's loan account	-	6,180

	291,033	319,420
Due after more than one year
Other debtors	715,833	-

	1,006,866	319,420

9. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	56,973	224,596
Corporation tax	20,205	-
VAT	12,441	13,489
Other creditors	76,087	14,596
Accruals and deferred income	402,587	210,642
Director's loan account	1,491	-

	569,784	463,323

Page 4

Page 5

Gentle Threat Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1	1

Page 5