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Registered Number: 13632356
England and Wales

 

 

 

GEM CARE LAB LTD


Abridged Accounts
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 6,758    8,241 
6,758    8,241 
Current assets      
Debtors 10,248    12,808 
Cash at bank and in hand 980    401 
11,228    13,209 
Creditors: amount falling due within one year (127,496)   (106,456)
Net current assets (116,268)   (93,247)
 
Total assets less current liabilities (109,510)   (85,006)
Net assets (109,510)   (85,006)
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account (109,610)   (85,106)
Shareholders' funds (109,510)   (85,006)
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 25 November 2024 and were signed on its behalf by:


-------------------------------
Nouman Humayun
Director
-------------------------------
Asad Shoaib
Director
1
General Information
Gem Care Lab Ltd is a private company, limited by shares, registered in England and Wales, registration number 13632356, registration address Suite 32, New House 67 68 Hatton Garden, London, England, EC1N 8JY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Software License
Software License is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the Software License of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 18% Reducing Balance
Computer Equipment 18% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 October 2023 1,243    9,436    10,679 
Additions    
Disposals    
At 30 September 2024 1,243    9,436    10,679 
Depreciation
At 01 October 2023 428    2,010    2,438 
Charge for year 146    1,337    1,483 
On disposals    
At 30 September 2024 574    3,347    3,921 
Net book values
Closing balance as at 30 September 2024 669    6,089    6,758 
Opening balance as at 01 October 2023 815    7,426    8,241 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

2