1 April 2025 true No description of principal activity Taxfiler 2024.6 SC802783 business:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC802783 2025-03-31 SC802783 business:EntityHasNeverTraded 2025-04-01 2026-03-31 SC802783 2025-04-01 2026-03-31 SC802783 business:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC802783 business:FilletedAccounts 2025-04-01 2026-03-31 SC802783 2026-03-31 SC802783 2025-03-31 SC802783 countries:Scotland 2025-04-01 2026-03-31 SC802783 business:RegisteredOffice 2025-04-01 2026-03-31 SC802783 2024-03-12 2025-03-31 SC802783 business:Micro-entities 2025-04-01 2026-03-31 SC802783 business:Director1 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC802783 (Scotland)
Gemstone Accountancy Ltd Unaudited accounts for the year ended 31 March 2026
Gemstone Accountancy Ltd Statement of Financial Position as at 31 March 2026
2026
2025
£
£
Current assets
1
1
Net current assets
1
1
Total assets less current liabilities
1
1
Net assets
1
1
Capital and reserves
1
1
NOTES TO THE ACCOUNTS
1 Statutory information
Gemstone Accountancy Ltd is a private company, limited by shares, registered in Scotland, registration number SC802783. The registered office is Easter Manbeen Farmhouse, Elgin, Morayshire, IV30 8TN, Scotland.
2 Average number of employees
During the year the average number of employees was 0 (2025: 0).
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 her 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 micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the board on 31 March 2026
Helen Crowley Director Company Registration No. SC802783
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