IRIS Accounts Production v24.3.2.46 01500800 Board of Directors 1.5.23 30.4.24 30.4.24 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh015008002023-04-30015008002024-04-30015008002023-05-012024-04-30015008002022-04-30015008002022-05-012023-04-30015008002023-04-3001500800ns15:EnglandWales2023-05-012024-04-3001500800ns14:PoundSterling2023-05-012024-04-3001500800ns10:Director12023-05-012024-04-3001500800ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3001500800ns10:SmallEntities2023-05-012024-04-3001500800ns10:AuditExemptWithAccountantsReport2023-05-012024-04-3001500800ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3001500800ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3001500800ns10:AbridgedAccounts2023-05-012024-04-3001500800ns10:OrdinaryShareClass12023-05-012024-04-3001500800ns10:Director22023-05-012024-04-3001500800ns10:CompanySecretary12023-05-012024-04-3001500800ns10:RegisteredOffice2023-05-012024-04-3001500800ns5:CurrentFinancialInstruments2024-04-3001500800ns5:CurrentFinancialInstruments2023-04-3001500800ns5:ShareCapital2024-04-3001500800ns5:ShareCapital2023-04-3001500800ns5:FurtherSpecificReserve3ComponentTotalEquity2024-04-3001500800ns5:FurtherSpecificReserve3ComponentTotalEquity2023-04-3001500800ns5:RetainedEarningsAccumulatedLosses2024-04-3001500800ns5:RetainedEarningsAccumulatedLosses2023-04-3001500800ns5:PlantMachinery2023-05-012024-04-3001500800ns10:OrdinaryShareClass12024-04-3001500800ns10:OrdinaryShareClass12022-05-012023-04-3001500800ns5:FurtherSpecificReserve3ComponentTotalEquity2023-04-30
REGISTERED NUMBER: 01500800 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30th April 2024

for

Gasper Holdings Limited

Gasper Holdings Limited (Registered number: 01500800)






Contents of the Financial Statements
for the year ended 30th April 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Gasper Holdings Limited

Company Information
for the year ended 30th April 2024







DIRECTORS: R Eady
Mrs P J Eady



SECRETARY: Mrs A J Randall



REGISTERED OFFICE: The Old Parsonage
East Lutton
Malton
North Yorkshire
YO17 8TG



REGISTERED NUMBER: 01500800 (England and Wales)



ACCOUNTANTS: Sadofskys
Chartered Accountants
Princes House
Wright Street
Hull
East Yorkshire
HU2 8HX



BANKERS: HSBC
PO Box 72
55 Whitefriargate
Hull
HU1 2HX

Gasper Holdings Limited (Registered number: 01500800)

Abridged Balance Sheet
30th April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investments 5 19,998 19,998
Investment property 6 1,192,000 1,192,000
1,211,998 1,211,998

CURRENT ASSETS
Debtors 71,171 69,538
Cash at bank 259,470 175,448
330,641 244,986
CREDITORS
Amounts falling due within one year 144,119 80,116
NET CURRENT ASSETS 186,522 164,870
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,398,520

1,376,868

PROVISIONS FOR LIABILITIES 143,000 143,000
NET ASSETS 1,255,520 1,233,868

CAPITAL AND RESERVES
Called up share capital 7 12,504 12,504
Fair value reserve 8 1,075,754 1,075,754
Retained earnings 167,262 145,610
SHAREHOLDERS' FUNDS 1,255,520 1,233,868

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Gasper Holdings Limited (Registered number: 01500800)

Abridged Balance Sheet - continued
30th April 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30th April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8th January 2025 and were signed on its behalf by:





R Eady - Director


Gasper Holdings Limited (Registered number: 01500800)

Notes to the Financial Statements
for the year ended 30th April 2024

1. STATUTORY INFORMATION

Gasper 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 presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements
The financial statements contain information about Gasper Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Gasper Holdings Limited (Registered number: 01500800)

Notes to the Financial Statements - continued
for the year ended 30th April 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st May 2023
and 30th April 2024 4,393
DEPRECIATION
At 1st May 2023
and 30th April 2024 4,393
NET BOOK VALUE
At 30th April 2024 -
At 30th April 2023 -

5. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1st May 2023
and 30th April 2024 19,998
NET BOOK VALUE
At 30th April 2024 19,998
At 30th April 2023 19,998

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st May 2023
and 30th April 2024 1,192,000
NET BOOK VALUE
At 30th April 2024 1,192,000
At 30th April 2023 1,192,000

Fair value at 30th April 2024 is represented by:
£   
Valuation in 1993 421,874
Valuation in 2008 598,380
Valuation in 2011 150,000
Cost 21,746
1,192,000

Gasper Holdings Limited (Registered number: 01500800)

Notes to the Financial Statements - continued
for the year ended 30th April 2024

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
12,504 Ordinary £1 12,504 12,504

8. RESERVES
Fair
value
reserve
£   
At 1st May 2023
and 30th April 2024 1,075,754

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Gasper Holdings Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Gasper Holdings Limited for the year ended 30th April 2024 which comprise the Income Statement, Abridged Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Gasper Holdings Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Gasper Holdings Limited and state those matters that we have agreed to state to the Board of Directors of Gasper Holdings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gasper Holdings Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Gasper Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Gasper Holdings Limited. You consider that Gasper Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Gasper Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Sadofskys
Chartered Accountants
Princes House
Wright Street
Hull
East Yorkshire
HU2 8HX


8th January 2025