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Company Registration No. 04445880 (England and Wales)
Guemsujeo Ltd Unaudited accounts for the year ended 30 September 2025
Guemsujeo Ltd Unaudited accounts Contents
Page
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Guemsujeo Ltd Company Information for the year ended 30 September 2025
Director
J H Kim
Company Number
04445880 (England and Wales)
Registered Office
Tuite Tang Wong 15 The Broadway Woodford Green Essex IG8 0HL England
Accountants
Tuite Tang Wong Chartered Certified Accountants 15 The Broadway Woodford Green Essex IG8 0HL
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Guemsujeo Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
20,906 
25,658 
Current assets
Inventories
9,319 
6,955 
Debtors
34,940 
35,597 
Cash at bank and in hand
274,423 
340,982 
318,682 
383,534 
Creditors: amounts falling due within one year
(136,318)
(131,538)
Net current assets
182,364 
251,996 
Total assets less current liabilities
203,270 
277,654 
Creditors: amounts falling due after more than one year
- 
(7,039)
Net assets
203,270 
270,615 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
203,170 
270,515 
Shareholders' funds
203,270 
270,615 
For the year ending 30 September 2025 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 19 June 2026 and were signed on its behalf by
J H Kim Director Company Registration No. 04445880
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Guemsujeo Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Guemsujeo Ltd is a private company, limited by shares, registered in England and Wales, registration number 04445880. The registered office is Tuite Tang Wong, 15 The Broadway, Woodford Green, Essex, IG8 0HL, 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:
Land & buildings
Over the life of the lease
Plant & machinery
25% on reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Guemsujeo Ltd Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2024
150,390 
57,480 
68,036 
275,906 
At 30 September 2025
150,390 
57,480 
68,036 
275,906 
Depreciation
At 1 October 2024
136,771 
52,894 
60,583 
250,248 
Charge for the year
1,742 
1,146 
1,864 
4,752 
At 30 September 2025
138,513 
54,040 
62,447 
255,000 
Net book value
At 30 September 2025
11,877 
3,440 
5,589 
20,906 
At 30 September 2024
13,619 
4,586 
7,453 
25,658 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,811 
1,945 
Accrued income and prepayments
16,931 
12,966 
Other debtors
15,198 
20,686 
34,940 
35,597 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
7,039 
10,332 
Trade creditors
41,783 
32,356 
Taxes and social security
43,170 
69,426 
Other creditors
30,607 
7,753 
Accruals
13,719 
11,671 
136,318 
131,538 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
7,039 
8
Transactions with related parties
At the year end, the outstanding amount due to the director of the company was £24,295 (2024: due from the director £5,686).
9
Average number of employees
During the year the average number of employees was 17 (2024: 13).
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