2022-12-012023-11-302023-11-30false09181511GNOMIKOS PTY. 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GNOMIKOS PTY. LIMITED

Registered Number
09181511
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

GNOMIKOS PTY. LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

ALEXANDER, Charles Victor
SHEN-ALEXANDER, Yue Ming

Registered Address

James Watson House Montgomery Way
Rosehill Industrial Estate
Carlisle
CA1 2UU

Registered Number

09181511 (England and Wales)
GNOMIKOS PTY. LIMITED
Statement of Financial Position
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets327,08340,083
Tangible assets4719,688734,311
Investments51010
746,781774,404
Current assets
Debtors612,631-
Cash at bank and on hand11,55028,219
24,18128,219
Creditors amounts falling due within one year7(521,928)(499,780)
Net current assets (liabilities)(497,747)(471,561)
Total assets less current liabilities249,034302,843
Creditors amounts falling due after one year8(302,332)(363,683)
Net assets(53,298)(60,840)
Capital and reserves
Called up share capital5,0005,000
Profit and loss account(58,298)(65,840)
Shareholders' funds(53,298)(60,840)
The financial statements were approved and authorised for issue by the Board of Directors on 22 August 2024, and are signed on its behalf by:
ALEXANDER, Charles Victor
Director
Registered Company No. 09181511
GNOMIKOS PTY. LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Going concern
At the balance sheet date liabilities exceed assets. The largest unsecured liability is the directors loan account and the directors will not withdraw this money to the detriment of other creditors. Given the support in place these accounts have been prepared on the going concern basis.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Rental income is recognised in the period to which the rental relates.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed five years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-50
Plant and machinery20-
Fixtures and fittings-10
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.
2.Average number of employees

20232022
Average number of employees during the year22
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 December 2265,00065,000
At 30 November 2365,00065,000
Amortisation and impairment
At 01 December 2224,91724,917
Charge for year13,00013,000
At 30 November 2337,91737,917
Net book value
At 30 November 2327,08327,083
At 30 November 2240,08340,083
4.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Total

££££
Cost or valuation
At 01 December 22712,7014,03950,000766,740
Additions800--800
At 30 November 23713,5014,03950,000767,540
Depreciation and impairment
At 01 December 2219,6543,1929,58332,429
Charge for year10,2541695,00015,423
At 30 November 2329,9083,36114,58347,852
Net book value
At 30 November 23683,59367835,417719,688
At 30 November 22693,04784740,417734,311
Included within Land & buildings is land of £200,000 (2022 - £200,000) which is not depreciated.
5.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 December 221010
At 30 November 231010
Net book value
At 30 November 231010
At 30 November 221010

Notes

1Investments in group undertakings and participating interests
6.Debtors: amounts due within one year

2023

2022

££
Other debtors12,631-
Total12,631-
7.Creditors: amounts due within one year

2023

2022

££
Bank borrowings and overdrafts16,80022,608
Amounts owed to related parties58,3708,770
Taxation and social security-8,333
Other creditors443,793458,814
Accrued liabilities and deferred income2,9651,255
Total521,928499,780
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Bank loans are secured on the freehold property held by the company.
8.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts302,332363,683
Total302,332363,683
Bank loans are secured on the freehold property held by the company.