ACCOUNTS - Final Accounts

Registered number: 04548237

GEIF VENTURES LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2025

GEIF VENTURES LIMITED

REGISTERED NUMBER: 04548237

BALANCE SHEET

AS AT 31 JULY 2025

		2025		2024
Note		£		£

FIXED ASSETS
Investments	4		55,622		55,622
			55,622		55,622

Creditors: amounts falling due within one year	5	(12,450)		(10,650)
NET CURRENT LIABILITIES			(12,450)		(10,650)
TOTAL ASSETS LESS CURRENT LIABILITIES			43,172		44,972

NET ASSETS			43,172		44,972

CAPITAL AND RESERVES
Called up share capital	6	100	100
Profit and loss account		43,072	44,872
		43,172	44,972

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GEIF VENTURES LIMITED

REGISTERED NUMBER: 04548237

BALANCE SHEET (CONTINUED)

AS AT 31 JULY 2025

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 profit and loss account 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 Kuznetsov

Director

Date: 29 October 2025

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

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GEIF VENTURES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1.	GENERAL INFORMATION

GEIF Ventures Limited is a private company limited by shares and incorporated in England and Wales. Its registered office address is 85 Great Portland Street, First Floor, London, W1W 7LT.
The Company's functional and presentational currency is GBP.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

INTEREST INCOME

Interest income is recognised in profit or loss using the effective interest method.

2.3

VALUATION OF INVESTMENTS

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account 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 balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.4

CREDITORS

Short-term creditors are measured at the transaction price.

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GEIF VENTURES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

2.ACCOUNTING POLICIES (CONTINUED)

2.5

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 balance sheet 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 balance sheet 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 balance sheet date.

EMPLOYEES

	The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).

4.	FIXED ASSET INVESTMENTS

		Unlisted investments
		£
	COST OR VALUATION
	At 1 August 2024	55,622
	At 31 July 2025	55,622

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GEIF VENTURES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

5.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2025	2024
		£	£

Other creditors	10,650	7,650
Accruals and deferred income	1,800	3,000
	12,450	10,650

6.	SHARE CAPITAL
		2025	2024
		£	£

ALLOTTED, CALLED UP AND FULLY PAID

100 Ordinary shares of £1 each	100	100

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