Company Registration No. 01858394 (England and Wales)
GEMRULE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
25 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
7 Christie Way
Christie Fields
Manchester
United Kingdom
M21 7QY
GEMRULE LIMITED
CONTENTS
Page
Company information
1
Directors' Report
2
Balance sheet
4
Notes to the financial statements
5
GEMRULE LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 25 MARCH 2025
- 1 -
The directors present their annual report and financial statements for the year ended 25 March 2025.
Directors
The directors who held office during the year and up to the date of signature of the financial statements were as follows:
Ms Lesley Scott
Mr Jonathan Hardy
Ms Leanne Nangle
Mr David Lindsay
Ms Katherine Gregory
Mr Richard Weston
Dr Susan Murray
Jake Moss
(Resigned 18 May 2024)
Small companies exemption
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
On behalf of the board
Ms Lesley Scott
Director
8 July 2025
GEMRULE LIMITED
BALANCE SHEET
AS AT
25 MARCH 2025
25 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
17,000
17,000
Current assets
Debtors
4
8,006
Cash at bank and in hand
32,549
15,685
32,549
23,691
Creditors: amounts falling due within one year
5
(32,541)
(23,683)
Net current assets
8
8
Net assets
17,008
17,008
Capital and reserves
Called up share capital
8
8
Other reserves
17,000
17,000
Total equity
17,008
17,008
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true
For the financial year ended 25 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
GEMRULE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
25 MARCH 2025
25 March 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 8 July 2025 and are signed on its behalf by:
Ms Lesley Scott
Director
Company registration number 01858394 (England and Wales)
GEMRULE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 MARCH 2025
- 4 -
1
Accounting policies
Company information
Gemrule Limited is a private company limited by shares incorporated in England and Wales. The registered office is Bentham Hill House, Stockland Green Road, Tunbridge Wells, Kent, United Kingdom, TN3 0TJ.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
1.2
Turnover
Turnover is recognised at the fair value of service charge income received during the year net of VAT. It is recognised as and when the service charge income falls due in accordance with the lease in place with the leaseholder.
1.3
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings
0%
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2025
2024
Number
Number
Total
7
8
GEMRULE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 25 MARCH 2025
- 5 -
3
Tangible fixed assets
Land and buildings
£
Cost
At 26 March 2024 and 25 March 2025
17,000
Depreciation and impairment
At 26 March 2024 and 25 March 2025
Carrying amount
At 25 March 2025
17,000
At 25 March 2024
17,000
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
8,006
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
32,541
23,683