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03291073 frs-bus:Original frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 03291073
Gemini Trading (Nottm) Limited
Financial Statements
For The Year Ended 28 February 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03291073
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 66,583 74,142
66,583 74,142
CURRENT ASSETS
Stocks 5 365,000 390,000
Debtors 6 17,401 44,372
Cash at bank and in hand 782,575 666,432
1,164,976 1,100,804
Creditors: Amounts Falling Due Within One Year 7 (204,776 ) (194,651 )
NET CURRENT ASSETS (LIABILITIES) 960,200 906,153
TOTAL ASSETS LESS CURRENT LIABILITIES 1,026,783 980,295
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,984 ) (13,132 )
NET ASSETS 1,014,799 967,163
CAPITAL AND RESERVES
Called up share capital 8 103 103
Profit and Loss Account 1,014,696 967,060
SHAREHOLDERS' FUNDS 1,014,799 967,163
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Page 2
For the year ending 28 February 2023 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
Mr S Green
Director
10 November 2023
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
Gemini Trading (Nottm) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03291073 . The registered office is 550 Valley Road, Basford, Nottingham, NG5 1JJ.
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:
Freehold 10% Staight line
Plant & Machinery 25% Reducing balance
Fixtures & Fittings 10% Reducing balance
Computer Equipment 33.33% Straight line
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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 6 (2022: 6)
6 6
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 March 2022 15,595 25,315 137,923 25,493 204,326
Additions - - - 2,039 2,039
As at 28 February 2023 15,595 25,315 137,923 27,532 206,365
Depreciation
As at 1 March 2022 12,476 23,206 73,947 20,555 130,184
Provided during the period 1,560 504 6,398 1,136 9,598
As at 28 February 2023 14,036 23,710 80,345 21,691 139,782
Net Book Value
As at 28 February 2023 1,559 1,605 57,578 5,841 66,583
As at 1 March 2022 3,119 2,109 63,976 4,938 74,142
5. Stocks
2023 2022
£ £
Stock 365,000 390,000
365,000 390,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 17,401 10,580
Prepayments and accrued income - 33,792
17,401 44,372
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 155,405 160,178
Corporation tax 15,789 30,322
VAT 28,528 1,491
Other creditors 316 162
Accruals and deferred income 1,950 1,950
Director's loan account 2,788 548
204,776 194,651
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8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 103 103
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