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REGISTERED NUMBER: 05640818 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Geminera Limited

Geminera Limited (Registered number: 05640818)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Geminera Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: Mrs S Woodland-Ferrari





SECRETARY: Mrs S Woodland-Ferrari





REGISTERED OFFICE: Eyot Lodge
Walton Lane
Weybridge
Surrey
KT13 8LU





REGISTERED NUMBER: 05640818 (England and Wales)





ACCOUNTANTS: Tim O'Brien CA
The Green
Datchet
Berkshire
SL3 9AS

Geminera Limited (Registered number: 05640818)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 529 769
529 769

CURRENT ASSETS
Debtors 6 - 12,000
Cash at bank 2,752 -
2,752 12,000
CREDITORS
Amounts falling due within one year 7 7,004 10,517
NET CURRENT (LIABILITIES)/ASSETS (4,252 ) 1,483
TOTAL ASSETS LESS CURRENT
LIABILITIES

(3,723

)

2,252

CREDITORS
Amounts falling due after more than one
year

8

6,293

11,505
NET LIABILITIES (10,016 ) (9,253 )

CAPITAL AND RESERVES
Called up share capital 5,200 5,200
Retained earnings (15,216 ) (14,453 )
(10,016 ) (9,253 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Geminera Limited (Registered number: 05640818)

Balance Sheet - continued
31 December 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 September 2024 and were signed by:





Mrs S Woodland-Ferrari - Director


Geminera Limited (Registered number: 05640818)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Geminera 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

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Geminera Limited (Registered number: 05640818)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2023
and 31 December 2023 4,615
AMORTISATION
At 1 January 2023
and 31 December 2023 4,615
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 11,274
DEPRECIATION
At 1 January 2023 10,505
Charge for year 240
At 31 December 2023 10,745
NET BOOK VALUE
At 31 December 2023 529
At 31 December 2022 769

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors - 12,000

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 4,685 8,471
Trade creditors 220 220
Other creditors 2,099 1,826
7,004 10,517

Geminera Limited (Registered number: 05640818)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Bank loans 6,293 11,505