Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-09-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03865810 2023-09-01 2024-03-31 03865810 2022-09-01 2023-08-31 03865810 2024-03-31 03865810 2023-08-31 03865810 c:Director2 2023-09-01 2024-03-31 03865810 d:ComputerEquipment 2023-09-01 2024-03-31 03865810 d:ComputerEquipment 2024-03-31 03865810 d:ComputerEquipment 2023-08-31 03865810 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-03-31 03865810 d:CurrentFinancialInstruments 2024-03-31 03865810 d:CurrentFinancialInstruments 2023-08-31 03865810 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 03865810 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 03865810 d:ShareCapital 2024-03-31 03865810 d:ShareCapital 2023-08-31 03865810 d:RetainedEarningsAccumulatedLosses 2024-03-31 03865810 d:RetainedEarningsAccumulatedLosses 2023-08-31 03865810 c:FRS102 2023-09-01 2024-03-31 03865810 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-03-31 03865810 c:FullAccounts 2023-09-01 2024-03-31 03865810 c:PrivateLimitedCompanyLtd 2023-09-01 2024-03-31 03865810 2 2023-09-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: 03865810






GARDIA LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024










img0e19.png

 
GARDIA LIMITED
REGISTERED NUMBER:03865810

BALANCE SHEET
AS AT 31 MARCH 2024

31 March
31 August
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 3 
939
1,063

  
939
1,063

Current assets
  

Debtors: amounts falling due within one year
 4 
777,737
763,590

Cash at bank and in hand
 5 
107,298
51,043

  
885,035
814,633

Creditors: amounts falling due within one year
 6 
(147,792)
(130,761)

Net current assets
  
 
 
737,243
 
 
683,872

Total assets less current liabilities
  
738,182
684,935

  

Net assets
  
738,182
684,935


Capital and reserves
  

Called up share capital 
  
70
70

Profit and loss account
  
738,112
684,865

  
738,182
684,935


Page 1

 
GARDIA LIMITED
REGISTERED NUMBER:03865810
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

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 period 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 on 8 October 2024.




M J Allanson
Director

Page 2

 
GARDIA LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

Gardia Limited is a private company limited by shares, incorporated in England and Wales.  It's registered office is Treetops, 11 Alma Road, Reigate, Surrey RH12 0DB.  
The principal activity of the company continued to be that of property development and property letting and trading. Following the development completed in earlier years, the Director is continuing to seek further opportunities in a difficult market.  In addition an external consultant is also retained to look for new development projects. 

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

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 balance sheet date in the countries where the Company operates and generates income.

Page 3

 
GARDIA LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Computer equipment
-
20% reducing balance

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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

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.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Page 4

 
GARDIA LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Tangible fixed assets







Computer equipment

£



Cost or valuation


At 1 September 2023
4,474



At 31 March 2024

4,474



Depreciation


At 1 September 2023
3,411


Charge for the period on owned assets
124



At 31 March 2024

3,535



Net book value



At 31 March 2024
939



At 31 August 2023
1,063


4.


Debtors

31 March
31 August
2024
2023
£
£


Other debtors
777,737
763,244

Prepayments and accrued income
-
346

777,737
763,590


Page 5

 
GARDIA LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

5.


Cash and cash equivalents

31 March
31 August
2024
2023
£
£

Cash at bank and in hand
107,298
51,043

107,298
51,043



6.


Creditors: Amounts falling due within one year

31 March
31 August
2024
2023
£
£

Other taxation and social security
29,329
13,055

Other creditors
116,346
115,588

Accruals and deferred income
2,117
2,118

147,792
130,761


 
Page 6