Garcea Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 09399110

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	644		41
Cash at bank and in hand		135,201		132,825

		135,845		132,866
Creditors: Amounts Falling Due Within One Year	6	(15,138 )		(14,736 )

NET CURRENT ASSETS (LIABILITIES)			120,707		118,130

TOTAL ASSETS LESS CURRENT LIABILITIES			120,707		118,130

NET ASSETS			120,707		118,130

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			120,705		118,128

SHAREHOLDERS' FUNDS			120,707		118,130

For the year ending 31 January 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

A V Garcea

Director

21st October 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Garcea Ltd 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

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Office Equipment

20 % on cost

2.4. Taxation

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 expense that are taxable or deductible in other years and items that are never taxable or 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Office Equipment
	£
Cost
As at 1 February 2024	4,133

As at 31 January 2025	4,133

Depreciation
As at 1 February 2024	4,133

As at 31 January 2025	4,133

Net Book Value
As at 31 January 2025	-

As at 1 February 2024	-

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Garcea Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	600	-
Other debtors	44	41

	644	41

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,239	2,108
Other creditors	13,111	12,444
Taxation and social security	788	184

	15,138	14,736

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

8. Directors Advances, Credits and Guarantees

The following advances and credits to directors subsisted during the current and prior periods:

	As at 1 February 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2025
	£	£	£	£	£
Dr Aruna Rao Garcea	(5,797 )	-	(333 )	-	(6,130 )
Mr Giuseppe Garcea	(5,797 )	-	(333 )	-	(6,130 )

The above loan is unsecured, interest free and repayable on demand.

9. Ultimate Controlling Party

The company is wholly owned subsidiary of Garcea Holding Ltd, a compnay registered in England and Wales.

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