GOLDEN MOMENTS AT 507 LTD - Filleted accounts

Registered number

08831203

GOLDEN MOMENTS AT 507 LTD

Filleted Accounts

31 January 2025

GOLDEN MOMENTS AT 507 LTD
Registered number:		08831203
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		418,660			419,486

Current assets
Stocks		3,525			3,675
Cash at bank and in hand		6,961			880
		10,486			4,555

Creditors: amounts falling due within one year	4	(116,981)			(80,020)

Net current liabilities			(106,495)			(75,465)

Total assets less current liabilities			312,165			344,021

Creditors: amounts falling due after more than one year	5		(266,157)			(282,505)



Net assets			46,008			61,516

Capital and reserves
Called up share capital			1			1
Profit and loss account			46,007			61,515

Shareholder's funds			46,008			61,516

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mohammed Mostufa Uddin
Director
Approved by the board on 1 October 2025

GOLDEN MOMENTS AT 507 LTD
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings
	Plant and machinery	over 20 years
	Fixtures, fittings, tools and equipment	over 20 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			6		6


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 February 2024	402,969		27,240		430,209
	At 31 January 2025	402,969		27,240		430,209

	Depreciation
	At 1 February 2024	-		10,723		10,723
	Charge for the year	-		826		826
	At 31 January 2025	-		11,549		11,549

	Net book value
	At 31 January 2025	402,969		15,691		418,660
	At 31 January 2024	402,969		16,517		419,486


4	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			9,132		7,608
	Trade creditors			3,739		3,864
	Taxation and social security costs			99,923		64,511
	Other creditors			4,187		4,037
				116,981		80,020


5	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			266,157		282,505


6	Other information

	GOLDEN MOMENTS AT 507 LTD is a private company limited by shares and incorporated in England. Its registered office is:
	507 Bath Road
	Saltford
	Bristol
	BS31 3HQ