Registered Number 14327006

GASTRO TRAILS LIMITED

Micro-entity Accounts

31 August 2025

GASTRO TRAILS LIMITED Registered Number 14327006

Micro-entity Balance Sheet as at 31 August 2025

Notes 2025 2024
£ £
Called up share capital not paid
-
-
Fixed Assets
2,200
-
Current Assets
288
398
Prepayments and accrued income
-
-
Creditors: amounts falling due within one year
0
0
Net current assets (liabilities)
288
398
Total assets less current liabilities
2,488
398
Creditors: amounts falling due after more than one year
(64,044)
(57,333)
Provisions for liabilities
0
-
Accruals and deferred income
0
-
Total net assets (liabilities)
(61,556)
(56,935)
Capital and reserves
(61,556)
(56,935)
  • For the year ending 31 August 2025 the company was entitled to exemption 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
  • The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 15 May 2026

And signed on their behalf by:
Markos Mellos, Director

GASTRO TRAILS LIMITED Registered Number 14327006

Notes to the Micro-entity Accounts for the period ended 31 August 2025

1Employees
2025 2024
Average number of employees during the period 0 0

2Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the provisions applicable to companies subject to the micro-entities regime.

The company remained in a pre-revenue software development stage during the year and continued to be financially supported by the director.

Founder funding and director support continue to be classified as long-term creditor funding consistent with prior year statutory accounts.

Turnover policy
The company did not generate turnover during the financial year.

Intangible assets amortisation policy
Software development expenditure directly attributable to the company’s internally developed platform has been capitalised where the recognition criteria under FRS 102 are met.

During the year, £2,200 of software development expenditure was capitalised.

No amortisation has been charged during the year as the platform is still under development and not yet available for commercial use.

Valuation information and policy
Assets and liabilities are recognised at historical cost.

Other accounting policies
The financial statements have been prepared on a going concern basis.

A fixed use-of-home expense of £312 per annum has been recognised in relation to business use of the director’s home office.