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Company Registration No. 13586261 (England and Wales)
LAST GEM LIMITED Unaudited accounts for the year ended 31 August 2025
LAST GEM LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
LAST GEM LIMITED Company Information for the year ended 31 August 2025
Director
Israr Ali Shah
Company Number
13586261 (England and Wales)
Registered Office
89 BENNERLEY ROAD LONDON SW11 6DT ENGLAND
Accountants
QP Accountants Ltd 97 Shelley Crescent Hounslow TW5 9BH
- 3 -
LAST GEM LIMITED Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
79,604 
80,004 
Current assets
Cash at bank and in hand
25,129 
415 
Creditors: amounts falling due within one year
5
(108,251)
(127,250)
Net current liabilities
(83,122)
(126,835)
Total assets less current liabilities
(3,518)
(46,831)
Creditors: amounts falling due after more than one year
6
(73,279)
- 
Net liabilities
(76,797)
(46,831)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(76,897)
(46,931)
Shareholders' funds
(76,797)
(46,831)
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 director acknowledges his 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 and authorised for issue on 26 May 2026 and were signed on its behalf by
Israr Ali Shah Director Company Registration No. 13586261
- 4 -
LAST GEM LIMITED Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
LAST GEM LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13586261. The registered office is 89 BENNERLEY ROAD, LONDON, SW11 6DT, 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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Not depreciated
4
Tangible fixed assets
Land & buildings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
79,205 
1,199 
80,404 
At 31 August 2025
79,205 
1,199 
80,404 
Depreciation
At 1 September 2024
- 
400 
400 
Charge for the year
- 
400 
400 
At 31 August 2025
- 
800 
800 
Net book value
At 31 August 2025
79,205 
399 
79,604 
At 31 August 2024
79,205 
799 
80,004 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Loans from directors
108,000 
127,000 
Accruals
251 
250 
108,251 
127,250 
- 5 -
LAST GEM LIMITED Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
73,279 
- 
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 6 -