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Company registration number: 03900833
Gemstone Designs Limited
Unaudited filleted financial statements
31 March 2025
Gemstone Designs Limited
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
Gemstone Designs Limited
Directors and other information

| Directors | Mr. R. Croft
| Company number | 03900833
| Registered office | Unit 8, Acorn Business Park
|  | Woodseats Close
|  | Sheffield
|  | South Yorkshire
|  | S8 0TB
| Business address | Jewellery Studio
|  | 1 Buxton Road
|  | Bakewell
|  | Derbyshire
|  | DE45 1DA
| Accountants | Henry Bramall & Co Limited
|  | Unit 8 Acorn Business Park
|  | Woodseats Close
|  | Sheffield
|  | S8 0TB

| Bankers | National Westminster Bank Plc
|  | Water Lane
|  | Bakewell
|  | Deryshire
|  | DE45 1YY

Gemstone Designs Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Gemstone Designs Limited
Year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Gemstone Designs Limited for the year ended 31 March 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.
This report is made solely to the board of directors of Gemstone Designs Limited, as a body, in accordance with the terms of our engagement letter dated 31 January 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Gemstone Designs Limited and state those matters that we have agreed to state to the board of directors of Gemstone Designs Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gemstone Designs Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Gemstone Designs 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 Gemstone Designs Limited. You consider that Gemstone Designs 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 Gemstone Designs 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.
Henry Bramall & Co Limited
Chartered Certified Accountants
Unit 8 Acorn Business Park
Woodseats Close
Sheffield
S8 0TB
13 March 2026
Gemstone Designs Limited
Statement of financial position
31 March 2025

|  |  | 2025 |  |  | 2024 |
|  |  | £ | £ |  | £ | £
Current assets |  |  | 1,119 |  |  | 758 |
Prepayments and accrued income |  |  | 11,551 |  |  | - |
|  |  | _______ |  |  | _______ |
|  |  |  | 12,670 |  |  | 758
Creditors: amounts falling due within one year |  |  |  | ( 38,022) |  |  | ( 40,318)
|  |  |  | _______ |  |  | _______
Net current liabilities |  |  |  | ( 25,352) |  |  | ( 39,560)
|  |  |  | _______ |  |  | _______
Total assets less current liabilities |  |  |  | ( 25,352) |  |  | ( 39,560)
Creditors: amounts falling due after more than one year |  |  |  | ( 4,684) |  |  | ( 7,930)
Accruals and deferred income |  |  |  | ( 1,400) |  |  | ( 1,830)
|  |  |  | _______ |  |  | _______
Net liabilities |  |  |  | ( 31,436) |  |  | ( 49,320)
|  |  |  | _______ |  |  | _______
Capital and reserves |  |  |  | ( 31,436) |  |  | ( 49,322)
|  |  |  | _______ |  |  | _______

Notes to the financial statements
Gemstone Designs Limited
Year ended 31 March 2025
1. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2024: 1 ).
2. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Mr. R. Croft | ( 29,256) | ( 51,646) | 57,544 | ( 23,358) |  |
|  | _______ | _______ | _______ | _______ |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Mr. R. Croft | ( 59,756) | ( 34,163) | 64,663 | ( 29,256) |  |
|  | _______ | _______ | _______ | _______ |  |

This is a non-interest bearing account and is repayable on demand.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 13 March 2026 , and are signed on behalf of the board by:
Mr. R. Croft
Director
Company registration number: 03900833
The company is a private company limited by shares, registered in England & Wales.