2024-04-01 2025-03-31 2025-03-31 false 11855666 SEME GEM LIMITED 2025-06-19 96090 false iso4217:GBP xbrli:pure 11855666 2024-03-31 11855666 2025-03-31 11855666 2024-04-01 2025-03-31 11855666 2023-03-31 11855666 2024-03-31 11855666 2023-04-01 2024-03-31 11855666 bus:SmallEntities 2024-04-01 2025-03-31 11855666 bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11855666 bus:AbridgedAccounts 2024-04-01 2025-03-31 11855666 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11855666 core:WithinOneYear 2025-03-31 11855666 core:AfterOneYear 2025-03-31 11855666 core:WithinOneYear 2024-03-31 11855666 core:AfterOneYear 2024-03-31 11855666 core:ShareCapital 2025-03-31 11855666 core:SharePremium 2025-03-31 11855666 core:RevaluationReserve 2025-03-31 11855666 core:OtherReservesSubtotal 2025-03-31 11855666 core:RetainedEarningsAccumulatedLosses 2025-03-31 11855666 core:ShareCapital 2024-03-31 11855666 core:SharePremium 2024-03-31 11855666 core:RevaluationReserve 2024-03-31 11855666 core:OtherReservesSubtotal 2024-03-31 11855666 core:RetainedEarningsAccumulatedLosses 2024-03-31 11855666 core:LandBuildings 2025-03-31 11855666 core:PlantMachinery 2025-03-31 11855666 core:Vehicles 2025-03-31 11855666 core:FurnitureFittings 2025-03-31 11855666 core:OfficeEquipment 2025-03-31 11855666 core:NetGoodwill 2025-03-31 11855666 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 11855666 core:ListedExchangeTraded 2025-03-31 11855666 core:UnlistedNon-exchangeTraded 2025-03-31 11855666 core:LandBuildings 2024-03-31 11855666 core:PlantMachinery 2024-03-31 11855666 core:Vehicles 2024-03-31 11855666 core:FurnitureFittings 2024-03-31 11855666 core:OfficeEquipment 2024-03-31 11855666 core:NetGoodwill 2024-03-31 11855666 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 11855666 core:ListedExchangeTraded 2024-03-31 11855666 core:UnlistedNon-exchangeTraded 2024-03-31 11855666 core:LandBuildings 2024-04-01 2025-03-31 11855666 core:PlantMachinery 2024-04-01 2025-03-31 11855666 core:Vehicles 2024-04-01 2025-03-31 11855666 core:FurnitureFittings 2024-04-01 2025-03-31 11855666 core:OfficeEquipment 2024-04-01 2025-03-31 11855666 core:NetGoodwill 2024-04-01 2025-03-31 11855666 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 11855666 core:ListedExchangeTraded 2024-04-01 2025-03-31 11855666 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 11855666 core:MoreThanFiveYears 2024-04-01 2025-03-31 11855666 core:Non-currentFinancialInstruments 2025-03-31 11855666 core:Non-currentFinancialInstruments 2024-03-31 11855666 dpl:CostSales 2024-04-01 2025-03-31 11855666 dpl:DistributionCosts 2024-04-01 2025-03-31 11855666 core:LandBuildings 2024-04-01 2025-03-31 11855666 core:PlantMachinery 2024-04-01 2025-03-31 11855666 core:Vehicles 2024-04-01 2025-03-31 11855666 core:FurnitureFittings 2024-04-01 2025-03-31 11855666 core:OfficeEquipment 2024-04-01 2025-03-31 11855666 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 11855666 core:NetGoodwill 2024-04-01 2025-03-31 11855666 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 11855666 dpl:GroupUndertakings 2024-04-01 2025-03-31 11855666 dpl:ParticipatingInterests 2024-04-01 2025-03-31 11855666 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 11855666 core:ListedExchangeTraded 2024-04-01 2025-03-31 11855666 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 11855666 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 11855666 dpl:CostSales 2023-04-01 2024-03-31 11855666 dpl:DistributionCosts 2023-04-01 2024-03-31 11855666 core:LandBuildings 2023-04-01 2024-03-31 11855666 core:PlantMachinery 2023-04-01 2024-03-31 11855666 core:Vehicles 2023-04-01 2024-03-31 11855666 core:FurnitureFittings 2023-04-01 2024-03-31 11855666 core:OfficeEquipment 2023-04-01 2024-03-31 11855666 dpl:AdministrativeExpenses 2023-04-01 2024-03-31 11855666 core:NetGoodwill 2023-04-01 2024-03-31 11855666 core:IntangibleAssetsOtherThanGoodwill 2023-04-01 2024-03-31 11855666 dpl:GroupUndertakings 2023-04-01 2024-03-31 11855666 dpl:ParticipatingInterests 2023-04-01 2024-03-31 11855666 dpl:GroupUndertakings core:ListedExchangeTraded 2023-04-01 2024-03-31 11855666 core:ListedExchangeTraded 2023-04-01 2024-03-31 11855666 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 11855666 core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 11855666 core:NetGoodwill 2025-03-31 11855666 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 11855666 core:LandBuildings 2025-03-31 11855666 core:PlantMachinery 2025-03-31 11855666 core:Vehicles 2025-03-31 11855666 core:FurnitureFittings 2025-03-31 11855666 core:OfficeEquipment 2025-03-31 11855666 core:AfterOneYear 2025-03-31 11855666 core:WithinOneYear 2025-03-31 11855666 core:ListedExchangeTraded 2025-03-31 11855666 core:UnlistedNon-exchangeTraded 2025-03-31 11855666 core:ShareCapital 2025-03-31 11855666 core:SharePremium 2025-03-31 11855666 core:RevaluationReserve 2025-03-31 11855666 core:OtherReservesSubtotal 2025-03-31 11855666 core:RetainedEarningsAccumulatedLosses 2025-03-31 11855666 core:NetGoodwill 2024-03-31 11855666 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 11855666 core:LandBuildings 2024-03-31 11855666 core:PlantMachinery 2024-03-31 11855666 core:Vehicles 2024-03-31 11855666 core:FurnitureFittings 2024-03-31 11855666 core:OfficeEquipment 2024-03-31 11855666 core:AfterOneYear 2024-03-31 11855666 core:WithinOneYear 2024-03-31 11855666 core:ListedExchangeTraded 2024-03-31 11855666 core:UnlistedNon-exchangeTraded 2024-03-31 11855666 core:ShareCapital 2024-03-31 11855666 core:SharePremium 2024-03-31 11855666 core:RevaluationReserve 2024-03-31 11855666 core:OtherReservesSubtotal 2024-03-31 11855666 core:RetainedEarningsAccumulatedLosses 2024-03-31 11855666 core:NetGoodwill 2023-03-31 11855666 core:IntangibleAssetsOtherThanGoodwill 2023-03-31 11855666 core:LandBuildings 2023-03-31 11855666 core:PlantMachinery 2023-03-31 11855666 core:Vehicles 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core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-03-31 11855666 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-03-31 11855666 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-03-31 11855666 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-03-31 11855666 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-03-31 11855666 bus:Director1 2024-04-01 2025-03-31

SEME GEM LIMITED

Registered Number
11855666
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

SEME GEM LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director | OKUMU, Lydia

Registered Address | 320 City Road
| London
| EC1V 2NZ

Registered Number | 11855666 (England and Wales)

SEME GEM LIMITED
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Debtors |  | 132 |  |  |  | - |  |
Cash at bank and on hand |  | 148,984 |  |  |  | 162,169 |  |
|  | 149,116 |  |  |  | 162,169 |  |
Creditors amounts falling due within one year |  | (670) |  |  |  | (3,987) |  |
Net current assets (liabilities) |  |  |  | 148,446 |  |  |  | 158,182
Total assets less current liabilities |  |  |  | 148,446 |  |  |  | 158,182
Net assets |  |  |  | 148,446 |  |  |  | 158,182
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 148,346 |  |  |  | 158,082
Shareholders' funds |  |  |  | 148,446 |  |  |  | 158,182

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 19 June 2025, and are signed on its behalf by:
OKUMU, Lydia Director Registered Company No. 11855666

SEME GEM LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1