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Company Registration No. 06765276 (England and Wales)
Garffen Ltd Unaudited accounts for the year ended 31 December 2024
Garffen Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Garffen Ltd Company Information for the year ended 31 December 2024
Director
Azad Hamarahsh
Company Number
06765276 (England and Wales)
Registered Office
35 BOOTH STREET ASHTON-UNDER-LYNE OL6 7LB ENGLAND
Accountants
Raja & Hussain Associates 21 Duckworth Lane Bradford West Yorkshire BD9 5ER
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Garffen Ltd Accountants' report
Accountants' report to the director of Garffen Ltd on the preparation of the unaudited statutory accounts for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Garffen Ltd for the year ended 31 December 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Garffen Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Garffen Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Garffen Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Garffen Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Garffen Ltd. You consider that Garffen Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Garffen Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Raja & Hussain Associates 21 Duckworth Lane Bradford West Yorkshire BD9 5ER 26 September 2025
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Garffen Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
4,797 
5,560 
Current assets
Inventories
65,000 
86,168 
Cash at bank and in hand
11,864 
4,886 
76,864 
91,054 
Creditors: amounts falling due within one year
5
(15,781)
(15,171)
Net current assets
61,083 
75,883 
Total assets less current liabilities
65,880 
81,443 
Creditors: amounts falling due after more than one year
6
(43,491)
(85,771)
Net assets/(liabilities)
22,389 
(4,328)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
22,388 
(4,329)
Shareholders' funds
22,389 
(4,328)
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 September 2025 and were signed on its behalf by
Azad Hamarahsh Director Company Registration No. 06765276
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Garffen Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Garffen Ltd is a private company, limited by shares, registered in England and Wales, registration number 06765276. The registered office is 35 BOOTH STREET, ASHTON-UNDER-LYNE, OL6 7LB, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
18%
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 January 2024
26,664 
Additions
84 
At 31 December 2024
26,748 
Depreciation
At 1 January 2024
21,104 
Charge for the year
847 
At 31 December 2024
21,951 
Net book value
At 31 December 2024
4,797 
At 31 December 2023
5,560 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
10,500 
11,400 
Taxes and social security
5,281 
3,771 
15,781 
15,171 
- 6 -
Garffen Ltd Notes to the Accounts for the year ended 31 December 2024
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
43,491 
85,771 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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