1 January 2023 false No description of principal activity Taxfiler 2024.1 SC438127business:PrivateLimitedCompanyLtd2023-01-012023-12-31 SC4381272022-12-31 SC4381272023-01-012023-12-31 SC438127business:AuditExemptWithAccountantsReport2023-01-012023-12-31 SC438127business:FilletedAccounts2023-01-012023-12-31 SC4381272023-12-31 SC438127business:Director12023-01-012023-12-31 SC438127business:RegisteredOffice2023-01-012023-12-31 SC4381272022-12-31 SC438127core:AfterOneYear2023-12-31 SC438127core:AfterOneYear2022-12-31 SC438127core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC438127core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 SC438127core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC438127core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 SC438127core:PreviouslyStatedAmount2023-12-31 SC438127core:PreviouslyStatedAmount2022-12-31 SC438127business:SmallEntities2023-01-012023-12-31 SC438127countries:Scotland2023-01-012023-12-31 SC438127core:WithinOneYear2023-12-31 SC438127core:WithinOneYear2022-12-31 SC4381272022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC438127 (Scotland)
HAVACO GEM TRADING LTD Unaudited accounts for the year ended 31 December 2023
HAVACO GEM TRADING LTD Unaudited accounts Contents
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HAVACO GEM TRADING LTD Company Information for the year ended 31 December 2023
Director
Nataliia VORONINA
Company Number
SC438127 (Scotland)
Registered Office
SUMMIT HOUSE 4-5 MITCHELL STREET EDINBURGH EH6 7BD SCOTLAND
Accountants
Tarpon Limited Advantage Business Centre 132-134 Great Ancoats Street Manchester Greater Manchester M4 6DE
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HAVACO GEM TRADING LTD Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
5,464 
5,464 
Cash at bank and in hand
41,539 
45,922 
47,003 
51,386 
Net current assets
47,003 
51,386 
Total assets less current liabilities
47,003 
51,386 
Creditors: amounts falling due after more than one year
(514,446)
(500,303)
Net liabilities
(467,443)
(448,917)
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
(468,443)
(449,917)
Shareholders' funds
(467,443)
(448,917)
For the year ending 31 December 2023 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 March 2024 and were signed on its behalf by
Nataliia VORONINA Director Company Registration No. SC438127
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HAVACO GEM TRADING LTD Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
HAVACO GEM TRADING LTD is a private company, limited by shares, registered in Scotland, registration number SC438127. The registered office is SUMMIT HOUSE 4-5, MITCHELL STREET, EDINBURGH, EH6 7BD, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 December 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
5,464 
5,464 
5
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
514,446 
500,303 
6
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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