REGISTERED NUMBER:
|
|
|
|
UNAUDITED FINANCIAL STATEMENTS |
|
FOR THE YEAR ENDED 30 APRIL 2022 |
|
FOR |
|
GHOST ENTERPRISES LTD |
REGISTERED NUMBER:
|
|
|
|
UNAUDITED FINANCIAL STATEMENTS |
|
FOR THE YEAR ENDED 30 APRIL 2022 |
|
FOR |
|
GHOST ENTERPRISES LTD |
GHOST ENTERPRISES LTD (REGISTERED NUMBER: 08505686) |
|
|
|
|
|
|
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 30 APRIL 2022 |
|
|
|
|
Page |
|
Company Information | 1 |
|
Balance Sheet | 2 |
|
Notes to the Financial Statements | 4 |
|
GHOST ENTERPRISES LTD |
|
COMPANY INFORMATION |
FOR THE YEAR ENDED 30 APRIL 2022 |
|
|
|
|
|
|
|
DIRECTORS: |
|
|
|
|
|
|
|
REGISTERED OFFICE: |
|
|
|
|
|
|
|
|
|
|
|
REGISTERED NUMBER: |
|
|
|
|
|
|
ACCOUNTANTS: |
|
Kingfisher House |
11 Hoffmanns Way |
Chelmsford |
Essex |
CM1 1GU |
GHOST ENTERPRISES LTD (REGISTERED NUMBER: 08505686) |
|
BALANCE SHEET |
30 APRIL 2022 |
|
2022 | 2021 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Intangible assets | 5 |
|
|
Tangible assets | 6 |
|
|
|
|
|
CURRENT ASSETS |
Stocks | 7 |
|
|
Debtors | 8 |
|
|
Cash at bank |
|
|
|
|
CREDITORS |
Amounts falling due within one year | 9 |
|
|
NET CURRENT ASSETS |
|
|
TOTAL ASSETS LESS CURRENT
LIABILITIES |
|
|
|
CREDITORS |
Amounts falling due after more than one
year |
10 |
|
( |
) |
|
PROVISIONS FOR LIABILITIES | 11 | ( |
) | ( |
) |
NET ASSETS |
|
|
|
CAPITAL AND RESERVES |
Called up share capital | 12 |
|
|
Retained earnings |
|
|
SHAREHOLDERS' FUNDS |
|
|
|
|
|
|
|
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. |
GHOST ENTERPRISES LTD (REGISTERED NUMBER: 08505686) |
|
BALANCE SHEET - continued |
30 APRIL 2022 |
|
|
|
|
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
|
The financial statements were approved by the Board of Directors and authorised for issue on
|
|
|
|
|
|
|
|
GHOST ENTERPRISES LTD (REGISTERED NUMBER: 08505686) |
|
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 30 APRIL 2022 |
|
1. | STATUTORY INFORMATION |
|
Ghost Enterprises Ltd is a
|
|
The presentation currency of the financial statements is the Pound Sterling (£). |
|
|
Monetary amounts in these financial statements are rounded to the nearest £. |
|
2. | STATEMENT OF COMPLIANCE |
|
|
|
3. | ACCOUNTING POLICIES |
|
Basis of preparing the financial statements |
|
|
Summary of significant accounting policies |
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. |
|
Turnover |
Turnover is measured at the fair value of the consideration received or receivable and represents the amount receivable for services and goods, net of returns, discounts and value added taxes. |
|
The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met. |
|
Turnover is recognised on an accruals basis over the period the services and goods are provided. |
|
Goodwill |
|
|
Intangible assets |
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
|
Tangible fixed assets |
|
Fixtures and fittings | - |
|
Computer equipment | - |
|
|
Tangible assets are initially measured at cost and subsequently measured at cost net of depreciation and any impairment losses. Depreciation of a tangible fixed assets begins when it is in the location and condition necessary available for the use intended. |
|
Tangible fixed asset depreciation is included in administrative expenses in the income statement. |
|
Stocks |
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
GHOST ENTERPRISES LTD (REGISTERED NUMBER: 08505686) |
|
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 30 APRIL 2022 |
|
3. | ACCOUNTING POLICIES - continued |
|
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 balance sheet date. |
|
Deferred tax |
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
|
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
|
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. |
|
Pension costs and other post-retirement benefits |
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
|
4. | EMPLOYEES AND DIRECTORS |
|
The average number of employees during the year was
|
|
5. | INTANGIBLE FIXED ASSETS |
Goodwill |
£ |
COST |
At 1 May 2021 |
and 30 April 2022 |
|
AMORTISATION |
At 1 May 2021 |
|
Amortisation for year |
|
At 30 April 2022 |
|
NET BOOK VALUE |
At 30 April 2022 |
|
At 30 April 2021 |
|
GHOST ENTERPRISES LTD (REGISTERED NUMBER: 08505686) |
|
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 30 APRIL 2022 |
|
6. | TANGIBLE FIXED ASSETS |
Fixtures |
and | Computer |
fittings | equipment | Totals |
£ | £ | £ |
COST |
At 1 May 2021 |
|
|
|
Additions |
|
|
|
At 30 April 2022 |
|
|
|
DEPRECIATION |
At 1 May 2021 |
|
|
|
Charge for year |
|
|
|
At 30 April 2022 |
|
|
|
NET BOOK VALUE |
At 30 April 2022 |
|
|
|
At 30 April 2021 |
|
|
|
|
7. | STOCKS |
2022 | 2021 |
£ | £ |
Stocks |
|
|
|
8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2022 | 2021 |
£ | £ |
Trade debtors |
|
|
Other debtors |
|
|
|
|
|
9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2022 | 2021 |
£ | £ |
Finance leases |
|
|
Trade creditors |
|
|
Taxation and social security |
|
|
Other creditors |
|
|
|
|
|
10. |
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR |
2022 | 2021 |
£ | £ |
Finance leases |
|
|
GHOST ENTERPRISES LTD (REGISTERED NUMBER: 08505686) |
|
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 30 APRIL 2022 |
|
11. | PROVISIONS FOR LIABILITIES |
2022 | 2021 |
£ | £ |
Deferred tax |
Accelerated capital allowances | 1,198 | 1,335 |
|
Deferred |
tax |
£ |
Balance at 1 May 2021 |
|
Provided during year | ( |
) |
Balance at 30 April 2022 |
|
|
12. | CALLED UP SHARE CAPITAL |
|
|
Allotted, issued and fully paid: |
Number: | Class: | Nominal | 2022 | 2021 |
value: | £ | £ |
|
Ordinary | £1 | 2 | 2 |
|
13. | PENSION COMMITMENTS |
|
The company operates a defined contribution pension scheme. The assets of the scheme are held separate from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund.Contributions payable to the fund at the year end by the company and included in other creditors are £219 (2021: £310). |
|
30.4.22 | 30.4.21 |
£ | £ |
|
Contributions payable by the company for the year | 1192 | 780 |
|
14. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
|
During the year, a loan subsisted between the company and its directors. At the year end the company owed the directors £11,806 (2021: £8,393) which is shown within creditors. No interest is charged on the loan. |