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Registered number: 09399110
Garcea Ltd
Financial Statements
For The Year Ended 31 January 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 09399110
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 41 346
Cash at bank and in hand 132,825 136,489
132,866 136,835
Creditors: Amounts Falling Due Within One Year 6 (14,736 ) (19,489 )
NET CURRENT ASSETS (LIABILITIES) 118,130 117,346
TOTAL ASSETS LESS CURRENT LIABILITIES 118,130 117,346
NET ASSETS 118,130 117,346
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 118,128 117,344
SHAREHOLDERS' FUNDS 118,130 117,346
For the year ending 31 January 2024 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
A V Garcea
Director
30th October 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Garcea Ltd 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.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 20 % on cost
2.4. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 February 2023 4,133
As at 31 January 2024 4,133
Depreciation
As at 1 February 2023 4,133
As at 31 January 2024 4,133
Net Book Value
As at 31 January 2024 -
As at 1 February 2023 -
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 41 346
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,108 970
Other creditors 12,444 12,015
Taxation and social security 184 6,504
14,736 19,489
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
8. Directors Advances, Credits and Guarantees
The following advances and credits to directors subsisted during the current and prior periods:
As at 1 February 2023 Amounts advanced Amounts repaid Amounts written off As at 31 January 2024
£ £ £ £ £
Dr Aruna Rao Garcea (5,522 ) - (275 ) - (5,797 )
Mr Giuseppe Garcea (5,522 ) - (275 ) - (5,797 )
The above loan is unsecured, interest free and repayable on demand.
9. Ultimate Controlling Party
The company is wholly owned subsidiary of Garcea Holding Ltd, a compnay registered in England and Wales. 
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