ACCOUNTS - Final Accounts preparation

Registered number: 12415619

GEMMA GOODMAN FUNDRAISING LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

GEMMA GOODMAN FUNDRAISING LIMITED

REGISTERED NUMBER: 12415619

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		763		-
			763		-
Current assets
Debtors: amounts falling due within one year	5	16,492		11,276
Cash at bank and in hand	6	20,221		7,396
		36,713		18,672
Creditors: amounts falling due within one year	7	(22,531)		(9,150)
Net current assets			14,182		9,522
Total assets less current liabilities			14,945		9,522

Net assets			14,945		9,522

Capital and reserves
Called up share capital	100	100
Profit and loss account	14,845	9,422
	14,945	9,522

Page 1

GEMMA GOODMAN FUNDRAISING LIMITED

REGISTERED NUMBER: 12415619

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 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 statement of comprehensive income 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:

Gemma Goodman

Director

Date: 5 November 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

GEMMA GOODMAN FUNDRAISING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Gemma Goodman Fundraising Limited is a private Company, limited by shares, incorporated in the United Kingdom and registered in England and Wales (Registered number 12415619). The Company's registered office address is 101 New Canvendish Street, 1st Floor South, London, England, W1W 6XH.
The principal activity of the company is that of providing consultancy services for fundraising activities.
The functional and presentational currency of the company 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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

GEMMA GOODMAN FUNDRAISING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.4

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 reporting date in the countries where the Company operates and generates income.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment

3 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

GEMMA GOODMAN FUNDRAISING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3.	Employees
		2025	2024
		£	£

Wages and salaries	12,570	(4,334)
Social security costs	479	-
	13,049	(4,334)

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

4.	Tangible fixed assets

		Computer equipment
		£
	Cost or valuation
	Additions	1,099
	At 31 March 2025	1,099
	Depreciation
	Charge for the year on owned assets	336
	At 31 March 2025	336
	Net book value
	At 31 March 2025	763
	At 31 March 2024	-

Page 5

GEMMA GOODMAN FUNDRAISING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Debtors

					2025	2024
					£	£


Trade debtors	16,440	3,938
Other debtors	52	7,338
	16,492	11,276

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	20,221	7,396
	20,221	7,396

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	2,100	-
Corporation tax	11,853	7,051
Other taxation and social security	6,049	-
Other creditors	429	-
Accruals and deferred income	2,100	2,099
	22,531	9,150

Page 6