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GEMS AQUASTARS LIMITED

Registered Number
13761785
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

GEMS AQUASTARS LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

Gemma Pope

Registered Address

13 The Close
Norwich
NR1 4DS

Registered Number

13761785 (England and Wales)
GEMS AQUASTARS LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets326,2079,000
Tangible assets41,052-
27,2599,000
Current assets
Debtors51,695928
Cash at bank and on hand18,6226,479
20,3177,407
Creditors amounts falling due within one year6(44,982)(15,812)
Net current assets (liabilities)(24,665)(8,405)
Total assets less current liabilities2,594595
Net assets2,594595
Capital and reserves
Called up share capital100100
Profit and loss account2,494495
Shareholders' funds2,594595
The financial statements were approved and authorised for issue by the Director on 25 November 2024, and are signed on its behalf by:
Gemma Pope
Director
Registered Company No. 13761785
GEMS AQUASTARS LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives of 10 years. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Office Equipment25
2.Average number of employees

20232022
Average number of employees during the year361
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 December 2210,00010,000
Additions19,33519,335
At 30 November 2329,33529,335
Amortisation and impairment
At 01 December 221,0001,000
Charge for year2,1282,128
At 30 November 233,1283,128
Net book value
At 30 November 2326,20726,207
At 30 November 229,0009,000
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
Additions1,2521,252
At 30 November 231,2521,252
Depreciation and impairment
Charge for year200200
At 30 November 23200200
Net book value
At 30 November 231,0521,052
At 30 November 22--
5.Debtors: amounts due within one year

2023

2022

££
Other debtors1,695928
Total1,695928
6.Creditors: amounts due within one year

2023

2022

££
Taxation and social security16,6635,512
Other creditors28,31910,300
Total44,98215,812