Caseware UK (AP4) 2023.0.135 2023.0.135 2023-04-302023-04-302022-05-01true1No description of principal activity1falsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08482816 2022-05-01 2023-04-30 08482816 2021-05-01 2022-04-30 08482816 2023-04-30 08482816 2022-04-30 08482816 c:Director1 2022-05-01 2023-04-30 08482816 d:CurrentFinancialInstruments 2023-04-30 08482816 d:CurrentFinancialInstruments 2022-04-30 08482816 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 08482816 d:CurrentFinancialInstruments d:WithinOneYear 2022-04-30 08482816 d:ShareCapital 2023-04-30 08482816 d:ShareCapital 2022-04-30 08482816 d:RetainedEarningsAccumulatedLosses 2023-04-30 08482816 d:RetainedEarningsAccumulatedLosses 2022-04-30 08482816 c:OrdinaryShareClass1 2022-05-01 2023-04-30 08482816 c:OrdinaryShareClass1 2023-04-30 08482816 c:OrdinaryShareClass1 2022-04-30 08482816 c:FRS102 2022-05-01 2023-04-30 08482816 c:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 08482816 c:FullAccounts 2022-05-01 2023-04-30 08482816 c:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 08482816














GEMIMA INVESTMENTS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

 
GEMIMA INVESTMENTS LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 3


 
GEMIMA INVESTMENTS LIMITED
REGISTERED NUMBER:08482816

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2023

2023
2022
Note
£
£

  

Current assets
  

Cash at bank and in hand
  
-
19,055

  

Creditors: amounts falling due within one year
 4 
(40,616)
(58,706)

Net current liabilities
  
 
 
(40,616)
 
 
(39,651)

Total assets less current liabilities
  
(40,616)
(39,651)

  

Net liabilities
  
(40,616)
(39,651)


Capital and reserves
  

Called up share capital 
 5 
1
1

Profit and loss account
  
(40,617)
(39,652)

  
(40,616)
(39,651)


The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 February 2024.




E A Friend
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
GEMIMA INVESTMENTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1.


General information

Gemima Investments Limited is a limited liability company registered in England and Wales. The Company's registered office address is at 16 Great Queen Street, Covent Garden, London, WC2B 5AH.
The principal activity of the Company during the year was that of buying and selling real estate.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

As at the balance sheet date, the Company has net current liabilities and net liabilities. The Directors have obtained assurance from the Shareholders that funds will be made available to the Company so that it will be able to carry on trading and meet its financial obligations as and when they fall due for at least twelve months from the date the accounts are approved. The accounts have been prepared under going concern on this basis.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.5

Financial instruments

The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to related parties. 
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties. 
Interest bearing borrowings, such bank loans, classified as basic financial instruments are recognised initially at the present value of future payments discounted at a market rate of interest. Thereafter they are stated at amortised cost using the effective interest method. 
Cash and cash equivalents comprise cash balances and call deposits. 

Page 2

 
GEMIMA INVESTMENTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
-
19,333

Other creditors
36,781
35,178

Accruals and deferred income
3,835
4,195

40,616
58,706



5.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1) Ordinary share of £1.00
1
1


 
Page 3