REGISTERED NUMBER: 13824909 (England and Wales)

GAUTIER DESIGN LTD

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

DIRECTOR:

H R Gautier Esq

REGISTERED OFFICE:

Madog Parc

Brynrefail

CAERNARFON

LL55 3NS

REGISTERED NUMBER:

13824909 (England and Wales)

ACCOUNTANTS:

Hawley and Company

Chartered Accountants & Chartered Tax Advisers

First Floor Suite

23 Trinity Square

LLANDUDNO

North Wales

LL30 2RH

FIXED ASSETS

Tangible assets

4

11,192

14,395

CURRENT ASSETS

Stocks

500

500

Debtors

5

2,022

922

Cash at bank

1,370

1,433

3,892

2,855

CREDITORS

Amounts falling due within one year

6

1,343

2,723

NET CURRENT ASSETS

2,549

132

TOTAL ASSETS LESS CURRENT LIABILITIES

13,741

14,527

CREDITORS

Amounts falling due after more than one year

7

(12,428

)

(16,820

)

PROVISIONS FOR LIABILITIES

8

(553

)

-

NET ASSETS/(LIABILITIES)

760

(2,293

)

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

759

(2,294

)

SHAREHOLDERS' FUNDS

760

(2,293

)

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 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 25 September 2025 and were signed by:

H R Gautier Esq - Director

1.	STATUTORY INFORMATION

Gautier Design Ltd 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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks 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 year 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 statement of financial position 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2024

5,636

14,149

305

20,090

Additions

544

-

-

544

At 31 December 2024

6,180

14,149

305

20,634

DEPRECIATION

At 1 January 2024

2,002

3,537

156

5,695

Charge for year

1,045

2,653

49

3,747

At 31 December 2024

3,047

6,190

205

9,442

NET BOOK VALUE

At 31 December 2024

3,133

7,959

100

11,192

At 31 December 2023

3,634

10,612

149

14,395

5.

DEBTORS

2024

2023

£

£

Amounts falling due within one year:

Trade debtors

2,022

600

Amounts falling due after more than one year:

Deferred tax asset

-

322

Aggregate amounts

2,022

922

The deferred tax asset relates to tax losses carried forward.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other creditors

863

2,363

Accrued expenses

480

360

1,343

2,723

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Other loans

12,200

14,200

Director's loan account

228

2,620

12,428

16,820

8.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

553

-

Deferred

tax

£

Accelerated capital allowances

553

Balance at 31 December 2024

553

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

1

Ordinary

£1

1

1