Gauge19 Ltd

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

Registered number: 15456622

		30 June 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		5,627

			5,627
CURRENT ASSETS
Debtors	5	15,777
Cash at bank and in hand		54,433

		70,210
Creditors: Amounts Falling Due Within One Year	6	(7,454 )

NET CURRENT ASSETS (LIABILITIES)			62,756

TOTAL ASSETS LESS CURRENT LIABILITIES			68,383

NET ASSETS			68,383

CAPITAL AND RESERVES
Called up share capital	7		1
Share premium account			342,184
Profit and Loss Account			(273,802 )

SHAREHOLDERS' FUNDS			68,383

For the period ending 30 June 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

Dr A Chandan

Director

29/10/2025

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

1. General Information

Gauge19 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15456622 . The registered office is Lockeridge, Basingstoke Road, Spencers Wood, Reading, RG7 1AL.

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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Computer Equipment

33% on cost

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.6. Government Grant

Grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 5

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Gauge19 Ltd

Notes to the Financial Statements (continued)

For the Period 31 January 2024 to 30 June 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 31 January 2024	-
Additions	6,922

As at 30 June 2025	6,922

Depreciation
As at 31 January 2024	-
Provided during the period	1,295

As at 30 June 2025	1,295

Net Book Value
As at 30 June 2025	5,627

As at 31 January 2024	-

5. Debtors

	30 June 2025
	£
Due within one year
Trade debtors	1,800
Other debtors	13,977

	15,777

6. Creditors: Amounts Falling Due Within One Year

	30 June 2025
	£
Trade creditors	2,286
Other creditors	1,619
Taxation and social security	3,549

	7,454

7. Share Capital

	30 June 2025
	£
Allotted, Called up and fully paid	1

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