REGISTERED NUMBER: 08826589 (England and Wales)

Givens Simon Limited

Unaudited Financial Statements for the Year Ended 31 December 2024

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

Simon Givens

Lorraine Shaw

Registered office:

9 Sefton Road

Litherland

Liverpool

Merseyside

L21 9HA

Registered number:

08826589 (England and Wales)

Accountants:

Leach Briely

Craven House

32 Lee Lane

Horwich

Bolton

Greater Manchester

BL6 7BY

Fixed assets

Tangible assets

4

1,900

2,533

Current assets

Stocks

58,500

35,000

Debtors

5

37,864

46,763

Cash at bank and in hand

112,312

124,435

208,676

206,198

Creditors

Amounts falling due within one year

6

209,621

196,954

Net current (liabilities)/assets

(945

)

9,244

Total assets less current liabilities

955

11,777

Provisions for liabilities

7

361

481

Net assets

594

11,296

Capital and reserves

Called up share capital

8

100

100

Retained earnings

494

11,196

Shareholders' funds

594

11,296

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

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

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2025 and were signed on its behalf by:

Simon Givens - Director

1.	Statutory information

Givens Simon 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.

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.

Motor vehicles

-

25% on reducing balance

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Stocks

Stocks are measured at estimated cost.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 2 (2023 - 2 ) .

4.	Tangible fixed assets

Motor

vehicles

£

Cost

At 1 January 2024

and 31 December 2024

45,000

Depreciation

At 1 January 2024

42,467

Charge for year

633

At 31 December 2024

43,100

Net book value

At 31 December 2024

1,900

At 31 December 2023

2,533

5.

Debtors: amounts falling due within one year

2024

2023

£

£

Trade debtors

37,864

46,763

6.

Creditors: amounts falling due within one year

2024

2023

£

£

Trade creditors

15,862

11,588

Taxation and social security

12,146

10,210

Other creditors

181,613

175,156

209,621

196,954

7.	Provisions for liabilities

2024

2023

£

£

Deferred tax

361

481

Deferred

tax

£

Balance at 1 January 2024

481

Credit to Statement of Income and Retained Earnings during year

(120

)

Balance at 31 December 2024

361

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

1

100

100