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Company Registration No. 05902368 (England and Wales)
GEM HERITAGE UK LTD Unaudited accounts for the year ended 31 August 2025
GEM HERITAGE UK LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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GEM HERITAGE UK LTD Company Information for the year ended 31 August 2025
Director
m karsen
Company Number
05902368 (England and Wales)
Registered Office
20 TREETOPS, LOSTOCK JUNCTION LANE LOSTOCK BOLTON BL6 4JR UNITED KINGDOM
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GEM HERITAGE UK LTD Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
504,203
504,203
Net current assets
-
-
Total assets less current liabilities
504,203
504,203
Creditors: amounts falling due after more than one year
5
(88,400)
(320,523)
Net assets
415,803
183,680
Capital and reserves
Profit and loss account
415,803
183,680
Shareholders' funds
415,803
183,680
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 5 August 2026 and were signed on its behalf by
m karsen Director Company Registration No. 05902368
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GEM HERITAGE UK LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
GEM HERITAGE UK LTD is a private company, limited by shares, registered in England and Wales, registration number 05902368. The registered office is 20 TREETOPS, LOSTOCK JUNCTION LANE, LOSTOCK, BOLTON, BL6 4JR, UNITED KINGDOM.
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.
4
Tangible fixed assets
Land & buildings
£
Cost or valuation
At cost
At 1 September 2024
504,203
At 31 August 2025
504,203
Depreciation
At 31 August 2025
-
Net book value
At 31 August 2025
504,203
At 31 August 2024
504,203
5
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
88,400
320,523
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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