REGISTERED NUMBER: 08467427 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

GARRIDO BERMAN LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

M Berman

I S Berman

REGISTERED OFFICE:

120 Cockfosters Road

Barnet

EN4 0DZ

REGISTERED NUMBER:

08467427 (England and Wales)

ACCOUNTANTS:

G & A Partners LLP

Chartered Accountants

120 Cockfosters Road

Barnet

EN4 0DZ

FIXED ASSETS

Tangible assets

4

4,651

6,202

CURRENT ASSETS

Debtors

5

13,440

20,160

Cash at bank

78,450

30,915

91,890

51,075

CREDITORS

Amounts falling due within one year

6

28,552

20,646

NET CURRENT ASSETS

63,338

30,429

TOTAL ASSETS LESS CURRENT LIABILITIES

67,989

36,631

PROVISIONS FOR LIABILITIES

7

884

1,178

NET ASSETS

67,105

35,453

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

67,103

35,451

SHAREHOLDERS' FUNDS

67,105

35,453

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 July 2026 and were signed on its behalf by:

M Berman - Director

1.	STATUTORY INFORMATION

Garrido Berman Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents sales of services net of VAT and trade discounts. Turnover is recognised when the services are provided to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

However, deferred tax asset is recognised only to the extent that the director considers that it is more likely that not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and law enacted or substantively enacted at the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

2,402

10,375

12,777

DEPRECIATION

At 1 April 2025

2,079

4,496

6,575

Charge for year

81

1,470

1,551

At 31 March 2026

2,160

5,966

8,126

NET BOOK VALUE

At 31 March 2026

242

4,409

4,651

At 31 March 2025

323

5,879

6,202

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

13,440

20,160

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

24,824

17,735

Other creditors

3,728

2,911

28,552

20,646

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

884

1,178

Deferred tax

£

Balance at 1 April 2025

1,178

Provided during year

(294

)

Balance at 31 March 2026

884