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Registered number: 07772533
Gee & Garnham (International) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Beavis Morgan
Accountants and Business Advisers
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07772533
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,719 4,717
3,719 4,717
CURRENT ASSETS
Stocks 5 226,501 230,000
Debtors 6 374,435 268,777
Cash at bank and in hand 117,002 38,146
717,938 536,923
Creditors: Amounts Falling Due Within One Year 7 (288,013 ) (196,253 )
NET CURRENT ASSETS (LIABILITIES) 429,925 340,670
TOTAL ASSETS LESS CURRENT LIABILITIES 433,644 345,387
NET ASSETS 433,644 345,387
CAPITAL AND RESERVES
Called up share capital 8 99 99
Share premium account 451,465 451,465
Profit and Loss Account (17,920 ) (106,177 )
SHAREHOLDERS' FUNDS 433,644 345,387
Page 1
Page 2
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 directors acknowledge their 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
Mr P M Clague
Director
9th September 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Gee & Garnham (International) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07772533 . The registered office is Unit 9 Harold Close Harold Close, The Pinnacles, Harlow, Essex, CM19 5TH.
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. 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.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
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: 4 (2024: 4)
4 4
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2024 26,792 2,785 29,577
As at 30 September 2025 26,792 2,785 29,577
Depreciation
As at 1 October 2024 22,144 2,716 24,860
Provided during the period 930 68 998
As at 30 September 2025 23,074 2,784 25,858
Net Book Value
As at 30 September 2025 3,718 1 3,719
As at 1 October 2024 4,648 69 4,717
5. Stocks
2025 2024
£ £
Finished goods 226,501 230,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 351,232 116,518
Other debtors 23,203 152,259
374,435 268,777
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 25,926 28,066
Other creditors 253,955 165,383
Taxation and social security 8,132 2,804
288,013 196,253
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8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 99 99
Page 5