REGISTERED NUMBER: 09495093 (England and Wales)

GAIA NEWTON ASSOCIATES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Chartered accountants' report

9

DIRECTORS:

J E A Hanson

J A Hanson

Mrs E C K Field

C W Field

REGISTERED OFFICE:

Lygon House

50 London Road

Bromley

Kent

BR1 3RA

REGISTERED NUMBER:

09495093 (England and Wales)

ACCOUNTANTS:

Berringers LLP

Chartered Accountants

Lygon House

50 London Road

Bromley

Kent

BR1 3RA

FIXED ASSETS

Intangible assets

4

13,884

37,684

Tangible assets

5

128,930

156,204

Investments

6

16,500

-

159,314

193,888

CURRENT ASSETS

Debtors

7

721,816

833,696

Cash at bank and in hand

281,568

268,193

1,003,384

1,101,889

CREDITORS

Amounts falling due within one year

8

757,726

779,351

NET CURRENT ASSETS

245,658

322,538

TOTAL ASSETS LESS CURRENT LIABILITIES

404,972

516,426

CREDITORS

Amounts falling due after more than one year

9

(100,468

)

(167,552

)

PROVISIONS FOR LIABILITIES

(32,019

)

(49,816

)

NET ASSETS

272,485

299,058

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

272,385

298,958

SHAREHOLDERS' FUNDS

272,485

299,058

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by:

C W Field - Director

1.	STATUTORY INFORMATION

Gaia Newton Associates Limited 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

Straight line over 10 years

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The directors believe that the company is a long term project and the figures for the current year agree with their opinion that this new company is expanding and profitable. Their belief in the company is proven by the level of funding they have made to assist with it's growth.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

238,000

AMORTISATION

At 1 April 2024

200,316

Charge for year

23,800

At 31 March 2025

224,116

NET BOOK VALUE

At 31 March 2025

13,884

At 31 March 2024

37,684

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

10,903

7,832

10,805

Additions

-

3,774

7,275

At 31 March 2025

10,903

11,606

18,080

DEPRECIATION

At 1 April 2024

3,271

4,853

7,786

Charge for year

1,090

1,688

2,059

At 31 March 2025

4,361

6,541

9,845

NET BOOK VALUE

At 31 March 2025

6,542

5,065

8,235

At 31 March 2024

7,632

2,979

3,019

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

223,301

30,951

283,792

Additions

-

2,877

13,926

At 31 March 2025

223,301

33,828

297,718

DEPRECIATION

At 1 April 2024

92,579

19,099

127,588

Charge for year

32,680

3,683

41,200

At 31 March 2025

125,259

22,782

168,788

NET BOOK VALUE

At 31 March 2025

98,042

11,046

128,930

At 31 March 2024

130,722

11,852

156,204

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

16,500

At 31 March 2025

16,500

NET BOOK VALUE

At 31 March 2025

16,500

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

718,314

833,696

Other debtors

3,502

-

721,816

833,696

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,167

9,167

Hire purchase contracts (see note 10)

32,341

33,699

Trade creditors

45,024

32,936

Taxation and social security

224,774

263,858

Other creditors

446,420

439,691

757,726

779,351

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,027

12,129

Hire purchase contracts (see note 10)

87,814

118,796

Other creditors

10,627

36,627

100,468

167,552

10.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025

2024

£

£

Net obligations repayable:

Within one year

32,341

33,699

Between one and five years

87,814

118,796

120,155

152,495

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Gaia Newton Associates Limited for the year ended 31 March 2025 which comprise the Statement of income and retained earnings, Balance sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Gaia Newton Associates Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Gaia Newton Associates Limited and state those matters that we have agreed to state to the Board of Directors of Gaia Newton Associates Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gaia Newton Associates Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Gaia Newton Associates Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Gaia Newton Associates Limited. You consider that Gaia Newton Associates 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 financial statements of Gaia Newton Associates 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 financial statements.

Berringers LLP

Chartered Accountants

Lygon House

50 London Road

Bromley

Kent

BR1 3RA

8 December 2025