Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31true12023-04-01false1No description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11294634 2023-03-31 11294634 2023-04-01 2024-03-31 11294634 2023-01-01 2023-12-31 11294634 2024-03-31 11294634 2023-12-31 11294634 c:Director1 2023-04-01 2024-03-31 11294634 d:CurrentFinancialInstruments 2024-03-31 11294634 d:CurrentFinancialInstruments 2023-12-31 11294634 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 11294634 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11294634 d:ShareCapital 2024-03-31 11294634 d:ShareCapital 2023-12-31 11294634 d:RetainedEarningsAccumulatedLosses 2024-03-31 11294634 d:RetainedEarningsAccumulatedLosses 2023-12-31 11294634 c:FRS102 2023-04-01 2024-03-31 11294634 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 11294634 c:FullAccounts 2023-04-01 2024-03-31 11294634 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 11294634 6 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Company registration number: 11294634







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024


GEA HOLDINGS LIMITED






































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GEA HOLDINGS LIMITED
REGISTERED NUMBER:11294634



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
  
100
100

  
100
100

Current assets
  

Debtors: amounts falling due within one year
 5 
124,346
55,000

Cash at bank and in hand
  
810,859
804,954

  
935,205
859,954

Creditors: amounts falling due within one year
 6 
(50,048)
-

Net current assets
  
 
 
885,157
 
 
859,954

Total assets less current liabilities
  
885,257
860,054

  

Net assets
  
885,257
860,054


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
885,057
859,854

  
885,257
860,054

Page 1

 


GEA HOLDINGS LIMITED
REGISTERED NUMBER:11294634


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

The directors consider 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 year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 by: 




................................................
S Branch
Director

Date: 10 January 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2

 


GEA HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

GEA Holdings 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.
The period covered by the financial statements is the 3 month period from 1 January 2024 to 31 March 2024. The extended period should be taken into account when reviewing the comparative information within the financial statements.
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 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

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 reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
Page 3

 


GEA HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

Financial instruments

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


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2023
100



At 31 March 2024
100





5.


Debtors

2024
2023
£
£


Other debtors
124,346
55,000

124,346
55,000



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to connected undertaking
50,000
-

Corporation tax
48
-

50,048
-


Page 4

 


GEA HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Transactions with directors

At the balance sheet date the director owed £124,346 (2023: £55,000) to the company. The balance can be found within debtors. The maximum balance outstanding in the year was £124,346. The balance is being repaid after the year end.


8.


Related party transactions

Included within creditors amounts falling due within one year is an amount of £50,000 (2023: nil) due to a connected undertaking. This amount is free of interest.

 
Page 5