1 March 2024 false No description of principal activity Taxfiler 2024.6 13206057 business:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 13206057 2024-02-29 13206057 2024-03-01 2025-02-28 13206057 business:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 13206057 business:FilletedAccounts 2024-03-01 2025-02-28 13206057 2025-02-28 13206057 business:Director1 2024-03-01 2025-02-28 13206057 business:RegisteredOffice 2024-03-01 2025-02-28 13206057 2024-02-29 13206057 core:WithinOneYear 2025-02-28 13206057 core:WithinOneYear 2024-02-29 13206057 core:ShareCapital core:PreviouslyStatedAmount 2025-02-28 13206057 core:ShareCapital core:PreviouslyStatedAmount 2024-02-29 13206057 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-02-28 13206057 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-02-29 13206057 core:PreviouslyStatedAmount 2025-02-28 13206057 core:PreviouslyStatedAmount 2024-02-29 13206057 business:SmallEntities 2024-03-01 2025-02-28 13206057 countries:EnglandWales 2024-03-01 2025-02-28 13206057 2023-03-01 2024-02-29 iso4217:GBP xbrli:pure
Company Registration No. 13206057 (England and Wales)
Gapanta Limited Unaudited accounts for the year ended 28 February 2025
Gapanta Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Gapanta Limited Company Information for the year ended 28 February 2025
Director
Patricia Hazel Taulo
Company Number
13206057 (England and Wales)
Registered Office
11 Haver Drive Micklefield Leeds West Yorkshire LS25 4EQ England
Accountants
SEC Accounting Services Ltd 23 Denton Close Rushden NN10 0BD
- 3 -
Gapanta Limited Accountants' report
Accountants' report to the director of Gapanta Limited on the preparation of the unaudited statutory accounts for the year ended 28 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Gapanta Limited for the year ended 28 February 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Gapanta Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Gapanta Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gapanta Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Gapanta Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Gapanta Limited. You consider that Gapanta 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 accounts of Gapanta 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 accounts.
SEC Accounting Services Ltd 23 Denton Close Rushden NN10 0BD 8 October 2025
- 4 -
Gapanta Limited Statement of financial position as at 28 February 2025
2025
2024
Notes
£
£
Current assets
Debtors
4
27,086
36,891
Cash at bank and in hand
83
709
27,169
37,600
Creditors: amounts falling due within one year
5
(12,182)
(12,449)
Net current assets
14,987
25,151
Net assets
14,987
25,151
Capital and reserves
Called up share capital
1
1
Profit and loss account
14,986
25,150
Shareholders' funds
14,987
25,151
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 October 2025 and were signed on its behalf by
Patricia Hazel Taulo Director Company Registration No. 13206057
- 5 -
Gapanta Limited Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Gapanta Limited is a private company, limited by shares, registered in England and Wales, registration number 13206057. The registered office is 11 Haver Drive, Micklefield , Leeds, West Yorkshire, LS25 4EQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
Income tax expense represent the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expenses that are taxable or deductible in other year and items that are never taxable and deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Presentation currency
The accounts are presented in £ sterling.
- 6 -
Gapanta Limited Notes to the Accounts for the year ended 28 February 2025
4
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
27,086
36,891
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
10,932
11,449
Accruals
1,250
1,000
12,182
12,449
6
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 7 -