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Company Registration No. 15065410 (England and Wales)
GEMS SPACES LIMITED Unaudited accounts for the year ended 31 August 2025
GEMS SPACES LIMITED Company Information for the year ended 31 August 2025
Directors
SMITH, Emmanuel Olaoluwa SMITH, Susan Ifeoluwa
Company Number
15065410 (England and Wales)
Registered Office
21a Brighton Road South Croydon CR2 6EA England
Accountants
AL Accounting Solutions Limited Chartered Certified Accountants 21A Brighton Road South Croydon Croydon CR2 6EA
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GEMS SPACES LIMITED Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investment property
152,483 
152,483 
Current assets
Cash at bank and in hand
718 
14,189 
Creditors: amounts falling due within one year
(114,124)
(114,124)
Net current liabilities
(113,406)
(99,935)
Net assets
39,077 
52,548 
Capital and reserves
Called up share capital
100 
100 
Capital contribution reserve
58,485 
70,615 
Profit and loss account
(19,508)
(18,167)
Shareholders' funds
39,077 
52,548 
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 April 2026 and were signed on its behalf by
SMITH, Emmanuel Olaoluwa Director Company Registration No. 15065410
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GEMS SPACES LIMITED Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
GEMS SPACES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15065410. The registered office is 21a Brighton Road, South Croydon, CR2 6EA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 August 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 11 August 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Investment property
2025 
£ 
Fair value at 1 September 2024
152,483 
At 31 August 2025
152,483 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
113,764 
113,764 
Accruals
360 
360 
114,124 
114,124 
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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