REGISTERED NUMBER: 03652871 (England and Wales)

Unaudited Financial Statements

for the Period

1 November 2023 to 31 December 2024

for

W GACA Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N H Friedman

REGISTERED OFFICE:

Storeroom 3

Dunworth Mews

London

W11 1LE

REGISTERED NUMBER:

03652871 (England and Wales)

ACCOUNTANTS:

James, Stanley & Co. Limited

1,733 Coventry Road

South Yardley

Birmingham

West Midlands

B26 1DT

FIXED ASSETS

Property, plant and equipment

5

8,422

-

CURRENT ASSETS

Inventories

6

905

550

Debtors

7

88

416

Cash at bank and in hand

106,420

88,358

107,413

89,324

CREDITORS

Amounts falling due within one year

8

63,950

54,065

NET CURRENT ASSETS

43,463

35,259

TOTAL ASSETS LESS CURRENT LIABILITIES

51,885

35,259

PROVISIONS FOR LIABILITIES

794

-

NET ASSETS

51,091

35,259

CAPITAL AND RESERVES

Called up share capital

9

10

10

Retained earnings

51,081

35,249

SHAREHOLDERS' FUNDS

51,091

35,259

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 September 2025 and were signed by:

N H Friedman - Director

1.	STATUTORY INFORMATION

W GACA 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.

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. There was no material departure from this standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Revenue 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.

Plant and machinery etc

-

20% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 period 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.

Loans from directors

As a small entity the company measures a basic financial liability that are loans from directors at transaction price.

Accounting period

The accounting period has been lengthened. These financial statements cover a period of 427 days, consequently the results shown in the period under review are not directly comparable with those of the previous financial period.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - NIL).

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

Additions

9,164

At 31 December 2024

9,164

DEPRECIATION

Charge for period

742

At 31 December 2024

742

NET BOOK VALUE

At 31 December 2024

8,422

6.	INVENTORIES

31.12.24

31.10.23

£

£

Stocks

905

550

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.10.23

£

£

Other debtors

-

273

Prepayments and accrued income

88

143

88

416

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.10.23

£

£

Trade creditors

-

3,259

Tax

16,014

5,639

Social security and other taxes

5,073

2,351

Other creditors

2,302

525

Directors' current accounts

37,231

41,291

Accruals and deferred income

3,330

1,000

63,950

54,065

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.10.23

value:

£

£

100

Ordinary

£0.1

10

10

10.	RELATED PARTY DISCLOSURES

Loan from key management personnel is unsecured and interest free with no specific repayment terms and is presented within creditors due within one year.