REGISTERED NUMBER: 11549697 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Gaiaco Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C Hewitt

REGISTERED OFFICE:

C/O DJH Chester City

Military House

24 Castle Street

Chester

Cheshire

CH1 2DS

REGISTERED NUMBER:

11549697 (England and Wales)

ACCOUNTANTS:

DJH Wirral & Chester Limited

Military House

24 Castle Street

Chester

Cheshire

CH1 2DS

FIXED ASSETS

Tangible assets

4

213,888

227,645

Investments

5

633,346

670,018

847,234

897,663

CURRENT ASSETS

Debtors

6

1,481,309

1,225,530

Cash at bank

1,739,241

1,933,720

3,220,550

3,159,250

CREDITORS

Amounts falling due within one year

7

(46,182

)

(50,130

)

NET CURRENT ASSETS

3,174,368

3,109,120

TOTAL ASSETS LESS CURRENT LIABILITIES

4,021,602

4,006,783

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

4,021,502

4,006,683

SHAREHOLDERS' FUNDS

4,021,602

4,006,783

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 director acknowledges his 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 director and authorised for issue on 30 May 2025 and were signed by:

C Hewitt - Director

1.	STATUTORY INFORMATION

Gaiaco 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.

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.

The financial statements are presented in sterling, which is the functional currency of the company, rounded to the nearest £1.

Preparation of consolidated financial statements

The financial statements contain information about Gaiaco Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

163,837

85,122

248,959

Additions

-

3,148

3,148

At 31 March 2025

163,837

88,270

252,107

DEPRECIATION

At 1 April 2024

-

21,314

21,314

Charge for year

-

16,905

16,905

At 31 March 2025

-

38,219

38,219

NET BOOK VALUE

At 31 March 2025

163,837

50,051

213,888

At 31 March 2024

163,837

63,808

227,645

5.	FIXED ASSET INVESTMENTS

31.3.25

31.3.24

£

£

Shares in group undertakings

10,100

10,100

Other investments not loans

623,246

659,918

633,346

670,018

Additional information is as follows:

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

10,100

NET BOOK VALUE

At 31 March 2025

10,100

At 31 March 2024

10,100

Investments (neither listed nor unlisted) were as follows:

31.3.25

31.3.24

£

£

Jewellery

623,246

659,918

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed by group undertakings

320,095

589,124

Other debtors

1,161,214

636,406

1,481,309

1,225,530

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

-

816

Amounts owed to associates

43,082

44,582

Other creditors

3,100

4,732

46,182

50,130