Company Registration No. 14606160 (England and Wales)
Genera Ltd
Unaudited accounts
for the year ended 31 January 2026
Genera Ltd
Unaudited accounts
Contents
Genera Ltd
Company Information
for the year ended 31 January 2026
Director
G Camprubi Collell
Company Number
14606160 (England and Wales)
Registered Office
61 Plodder Lane
Farnworth
Bolton
BL4 0BX
England
Accountants
Daniel Sam Limited
61 Plodder Lane
Farnworth
Bolton
BL4 0BX
Genera Ltd
Statement of financial position
as at 31 January 2026
Cash at bank and in hand
128,367
92,061
Creditors: amounts falling due within one year
(29,394)
(47,914)
Net current assets
109,314
50,611
Total assets less current liabilities
110,401
51,602
Provisions for liabilities
Called up share capital
1
1
Profit and loss account
110,128
51,353
Shareholders' funds
110,129
51,354
For the year ending 31 January 2026 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 10 August 2026 and were signed on its behalf by
G Camprubi Collell
Director
Company Registration No. 14606160
Genera Ltd
Notes to the Accounts
for the year ended 31 January 2026
Genera Ltd is a private company, limited by shares, registered in England and Wales, registration number 14606160. The registered office is 61 Plodder Lane, Farnworth, Bolton, BL4 0BX, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Computer equipment
20% on cost
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Computer equipment
Genera Ltd
Notes to the Accounts
for the year ended 31 January 2026
Amounts falling due within one year
Accrued income and prepayments
425
417
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
18,044
13,650
Loans from directors
-
22,942
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).