Gouden Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 10915661

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	18,000		-
Debtors	5	2,998		100
Cash at bank and in hand		3,794		-

		24,792		100
Creditors: Amounts Falling Due Within One Year	6	(34,696 )		-

NET CURRENT ASSETS (LIABILITIES)			(9,904 )		100

TOTAL ASSETS LESS CURRENT LIABILITIES			(9,904 )		100

NET (LIABILITIES)/ASSETS			(9,904 )		100

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(10,004 )		-

SHAREHOLDERS' FUNDS			(9,904)		100

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

A Unwin

Director

29/05/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Gouden Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10915661 . The registered office is 12b Chorley Road, Manchester, M27 5AJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Significant judgements and estimations

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Judgements, estimates and assumptions have been made in the preparation of these financial statements. The Director has exercised estimates and assumptions when determining the value of stock at the balance sheet date.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Stocks

	2025	2024
	£	£
Stock	18,000	-

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,898	-
Other debtors	100	100

	2,998	100

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Page 3

Gouden Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	676	-
Other creditors	33,439	-
Taxation and social security	581	-

	34,696	-

7. Share Capital

	2025	2024
	£	£
Called Up Share Capital not Paid	100	100

Amount of Allotted, Called Up Share Capital	100	100

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