Gaia Earth Technologies Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC467424 (Scotland)

Gaia Earth Technologies Limited

Financial Statements For The Year Ended 31 July 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

S Huyton

REGISTERED OFFICE:

Phayrelands

Cummingston

Elgin

Moray

IV30 5XZ

REGISTERED NUMBER:

SC467424 (Scotland)

ACCOUNTANTS:

The Long Partnership

Park House Centre

South Street

Elgin

IV30 1JB

FIXED ASSETS

Tangible assets

4

274,028

274,417

CURRENT ASSETS

Debtors

5

1,954,021

2,463,277

Cash at bank

4,383,868

3,423,011

6,337,889

5,886,288

CREDITORS

Amounts falling due within one year

6

699,377

1,364,585

NET CURRENT ASSETS

5,638,512

4,521,703

TOTAL ASSETS LESS CURRENT
LIABILITIES

5,912,540

4,796,120

PROVISIONS FOR LIABILITIES

7

65,376

64,786

NET ASSETS

5,847,164

4,731,334

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

9

5,847,064

4,731,234

SHAREHOLDERS' FUNDS

5,847,164

4,731,334

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 April 2026 and were signed by:

S Huyton - Director

1.	STATUTORY INFORMATION

Gaia Earth Technologies Limited is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets

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

Equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 August 2024

1,615,022

Additions

256,610

At 31 July 2025

1,871,632

DEPRECIATION

At 1 August 2024

1,340,605

Charge for year

256,999

At 31 July 2025

1,597,604

NET BOOK VALUE

At 31 July 2025

274,028

At 31 July 2024

274,417

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade debtors

1,808,547

2,463,277

Other debtors

145,474

-

1,954,021

2,463,277

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade creditors

153,035

623,918

Taxation and social security

301,386

499,678

Other creditors

244,956

240,989

699,377

1,364,585

7.	PROVISIONS FOR LIABILITIES

31.7.25

31.7.24

£

Deferred tax

65,376

64,786

Deferred

tax

£

Balance at 1 August 2024

64,786

Charge to Income Statement during year

590

Balance at 31 July 2025

65,376

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

52

Ordinary A

£1

52

24

Ordinary B

£1

24

Ordinary C

£1

24

100

9.

RESERVES

Retained

earnings

£

At 1 August 2024

4,731,234

Profit for the year

2,115,830

Dividends

(1,000,000

)

At 31 July 2025

5,847,064

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £240,000 (2024 - £240,000) were paid to the director .

Gaia Earth Sciences Ltd

A company which owns 52 shares in Gaia Earth Technologies Ltd

The company has an interest free inter company loan with its parent company Gaia Earth Sciences Ltd. There are no repayment terms.

31.7.25

31.7.24

£

Amount due to related party at the balance sheet date

239,957

237,843

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Gaia Earth Sciences Ltd.

The ultimate controlling party is S Huyton.

The following reproduces the text of the report prepared for the director 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 Director 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 Earth Technologies Limited for the year ended 31 July 2025 which comprise the Income Statement, 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 director of Gaia Earth Technologies Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Gaia Earth Technologies Limited and state those matters that we have agreed to state to the director of Gaia Earth Technologies Limited 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 Earth Technologies Limited and its director for our work or for this report.

It is your duty to ensure that Gaia Earth Technologies 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 Earth Technologies Limited. You consider that Gaia Earth Technologies 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 Earth Technologies 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.

The Long Partnership

Park House Centre

South Street

Elgin

IV30 1JB

24 April 2026