COMPANY REGISTRATION NUMBER:
09154088
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Gentian Commercial Limited |
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Filleted Unaudited Financial Statements |
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Gentian Commercial Limited |
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31 December 2024
Current assets
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Cash at bank and in hand |
1 |
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1 |
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---- |
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---- |
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Net current assets |
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1 |
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1 |
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---- |
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---- |
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Total assets less current liabilities |
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1 |
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1 |
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---- |
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---- |
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Capital and reserves
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Called up share capital |
5 |
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1 |
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1 |
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---- |
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---- |
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Shareholders funds |
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1 |
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1 |
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---- |
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---- |
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These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
The company did not trade during the current year or prior year and has not made either a profit or loss.
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Directors' responsibilities:
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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
;
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
These financial statements were approved by the
board of directors
and authorised for issue on
1 May 2025
, and are signed on behalf of the board by:
Company registration number:
09154088
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Gentian Commercial Limited |
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Notes to the Financial Statements |
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Year ended 31 December 2024
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 146 New London Road, Chelmsford, Essex, CM2 0AW, England.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provision of FRS 102 Section 1A small entities, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit and loss. The financial statements are prepared in sterling, which is the functional currency of the entity.
Income statement
The company is dormant as defined by section 1169 of the Companies Act 2006. The company received no income and incurred no expenditure during the current year or prior year and therefore no income statement is presented within these financial statements. There have been no movements in shareholders funds during the current year or prior year.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Derivatives, including interest rate swaps, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless they are included in a hedging arrangement.
4.
Average number of employees
During the year the average number of employees was 3 (2023: 3) which consisted of the directors only.
5.
Called up share capital
Issued, called up and fully paid
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2024 |
2023 |
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No. |
£ |
No. |
£ |
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Ordinary shares of £ 1 each |
1 |
1 |
1 |
1 |
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---- |
---- |
---- |
---- |
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6.
Reserves
Profit and loss account - this reserve includes both distributable and non-distributable reserves.
7.
Related party transactions
The company is a wholly owned subsidiary of Gentian Healthcare Developments Limited and has taken advantage of the exemption granted under FRS 102 section 33.1A not to disclose transactions with Gentian Healthcare Developments Limited or other wholly owned subsidiaries within the group.
8.
Controlling party
The ultimate parent undertaking is Gentian Healthcare Developments Limited, a company incorporated in England and Wales.