Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.trueNo description of principal activityfalsetrue2023-01-0111 11294634 2023-01-01 2023-12-31 11294634 2022-01-01 2022-12-31 11294634 2023-12-31 11294634 2022-12-31 11294634 c:Director1 2023-01-01 2023-12-31 11294634 d:CurrentFinancialInstruments 2023-12-31 11294634 d:CurrentFinancialInstruments 2022-12-31 11294634 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11294634 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 11294634 d:ShareCapital 2023-12-31 11294634 d:ShareCapital 2022-12-31 11294634 d:RetainedEarningsAccumulatedLosses 2023-12-31 11294634 d:RetainedEarningsAccumulatedLosses 2022-12-31 11294634 c:FRS102 2023-01-01 2023-12-31 11294634 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11294634 c:FullAccounts 2023-01-01 2023-12-31 11294634 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11294634 6 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Company registration number: 11294634







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023


GEA HOLDINGS LIMITED






































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GEA HOLDINGS LIMITED
REGISTERED NUMBER:11294634



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
  
100
100

  
100
100

Current assets
  

Debtors: amounts falling due within one year
 5 
55,000
-

Cash at bank and in hand
 6 
804,954
648,382

  
859,954
648,382

Creditors: amounts falling due within one year
 7 
-
(21,297)

Net current assets
  
 
 
859,954
 
 
627,085

Total assets less current liabilities
  
860,054
627,185

  

Net assets
  
860,054
627,185


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
859,854
626,985

  
860,054
627,185


Page 1

 


GEA HOLDINGS LIMITED
REGISTERED NUMBER:11294634


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

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 income and retained earnings 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 by: 




................................................
Stephen Branch
Director

Date: 20 March 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 


GEA HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

GEA Holdings Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the company information page.

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

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.4

Financial instruments

The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the companys statement of financial position when the company becomes party to contractual provisions of the instrument.


3.


Employees

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

Page 3

 


GEA HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
100



At 31 December 2023
100





5.


Debtors

2023
2022
£
£


Other debtors
55,000
-

55,000
-



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
804,954
648,382

804,954
648,382



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
-
17,627

Corporation tax
-
149

Other creditors
-
3,521

-
21,297



8.


Transactions with directors

At the balance sheet date the director owed £55,000 to the company (2022: £3,521 owed to the director). The maximum amount outstanding in the year was £55,000. The balance is being repaid after the year end.

 
Page 4