Geckoella Limited Company accounts

COMPANY REGISTRATION NUMBER: 07219616

Geckoella Limited

Unaudited Financial Statements

31 January 2026

Geckoella Limited

Financial Statements

Year ended 31 January 2026

Contents	Page

Directors' report	1

Statement of comprehensive income	2

Statement of financial position	3

Statement of changes in equity	5

Notes to the financial statements	6

The following pages do not form part of the financial statements

Accountants and business advisers report to the board of directors on the preparation of the unaudited statutory financial statements	11

Geckoella Limited

Directors' Report

Year ended 31 January 2026

The directors present their report and the unaudited financial statements of the company for the year ended 31 January 2026 .

Directors

The directors who served the company during the year were as follows:

Dr A King
Ms K Vener-Jeffreys

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 2 September 2026 and signed on behalf of the board by:

Dr A King	Ms K Vener-Jeffreys
Director	Director

Registered office:

East Quay

Harbour Road

Watchet

Somerset

TA23 0AQ

Geckoella Limited

Statement of Comprehensive Income

Year ended 31 January 2026

	2026	2025
Note	£	£
Turnover	526,033	459,979

Cost of sales	359,333	316,248
	---------	---------
Gross profit	166,700	143,731

Administrative expenses	140,491	125,882
Other operating income	–	17,168
	---------	---------
Operating profit	26,209	35,017

Other interest receivable and similar income		604	305
Interest payable and similar expenses		–	728
		---------	---------
Profit before taxation	5	26,813	34,594

Tax on profit	7,215	( 22,593)
	--------	--------
Profit for the financial year and total comprehensive income	19,598	57,187
	--------	--------

All the activities of the company are from continuing operations.

The company has no other recognised items of income and expenses other than the results for the year as set out above.

Geckoella Limited

Statement of Financial Position

31 January 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	6		34,970	45,984

Current assets

Stocks		42,966	59,201
Debtors	7	12,989	34,067
Cash at bank and in hand		57,364	45,209
		---------	---------
		113,319	138,477

Creditors: amounts falling due within one year	8	50,677		52,847
		---------		---------
Net current assets			62,642	85,630
			--------	---------
Total assets less current liabilities			97,612	131,614
			--------	---------
Net assets			97,612	131,614
			--------	---------

Geckoella Limited

Statement of Financial Position (continued)

31 January 2026

	2026		2025
Note	£	£	£

Capital and reserves

Called up share capital	2	2
Profit and loss account	97,610	131,612
	--------	---------
Shareholders funds	97,612	131,614
	--------	---------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 2 September 2026 , and are signed on behalf of the board by:

Dr A King	Ms K Vener-Jeffreys
Director	Director

Company registration number: 07219616

Geckoella Limited

Statement of Changes in Equity

Year ended 31 January 2026

	Called up share capital	Profit and loss account	Total
	£	£	£
At 1 February 2024	2	80,025	80,027

Profit for the year		57,187	57,187
	----	--------	--------
Total comprehensive income for the year	–	57,187	57,187

Dividends paid and payable	–	( 5,600)	( 5,600)
	----	--------	--------
Total investments by and distributions to owners	–	( 5,600)	( 5,600)

At 31 January 2025	2	131,612	131,614

Profit for the year		19,598	19,598
	----	---------	---------
Total comprehensive income for the year	–	19,598	19,598

Dividends paid and payable	–	( 29,400)	( 29,400)
Contributions to EOT	–	( 24,200)	( 24,200)
	----	--------	--------
Total investments by and distributions to owners	–	( 53,600)	( 53,600)

	----	--------	--------
At 31 January 2026	2	97,610	97,612
	----	--------	--------

Geckoella Limited

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is East Quay, Harbour Road, Watchet, Somerset, TA23 0AQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Vehicles	-	25% reducing balance
Equipment & IT	-	30% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 9 (2025: 9 ).

5. Profit before taxation

Profit before taxation is stated after charging:

	2026	2025
	£	£
Depreciation of tangible assets	7,675	12,329
	-------	--------

6. Tangible assets

	Workshop Fixtures	Motor vehicles	Equipment & IT	Total
	£	£	£	£
Cost
At 1 February 2025	16,604	15,440	105,355	137,399
Additions	–	–	618	618
Disposals	–	–	( 46,170)	( 46,170)
	--------	--------	---------	---------
At 31 January 2026	16,604	15,440	59,803	91,847
	--------	--------	---------	---------
Depreciation
At 1 February 2025	–	12,692	78,723	91,415
Charge for the year	–	687	6,988	7,675
Disposals	–	–	( 42,213)	( 42,213)
	--------	--------	---------	---------
At 31 January 2026	–	13,379	43,498	56,877
	--------	--------	---------	---------
Carrying amount
At 31 January 2026	16,604	2,061	16,305	34,970
	--------	--------	---------	---------
At 31 January 2025	16,604	2,748	26,632	45,984
	--------	--------	---------	---------

7. Debtors

	2026	2025
	£	£
Trade debtors	8,244	26,376
Other debtors	4,745	7,691
	--------	--------
	12,989	34,067
	--------	--------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	12,748	12,575
Corporation tax	7,214	4,272
Social security and other taxes	20,819	30,749
Other creditors	9,896	5,251
	--------	--------
	50,677	52,847
	--------	--------

9. Directors' advances, credits and guarantees

During the year there were transaction in the Director's current accounts, leaving a small balance owed to the company of £28. This will be fully repaid by the director.

10. Related party transactions

The company is now owned via EOT scheme by Geckoella Trustee Limited. During the period, payments of £23,200 have been made to the owners for the purchase of their shares, plus £1,000 paid to HMRC for stamp duty. These payments are made from the current company equity as per the Statement of Changes in Equity report included in these financial statements. At the end of the period, a balance of £176,800 remains due to the owners payable from further equity.

11. Controlling party

The ultimate controlling party is Geckoella Trustee Limited.

Geckoella Limited

Management Information

Year ended 31 January 2026

The following pages do not form part of the financial statements.

Geckoella Limited

Accountants and Business Advisers Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Geckoella Limited

Year ended 31 January 2026

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 January 2026, which comprise the statement of comprehensive income, statement of financial position, statement of changes in equity and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

CHEDZOY BUTTERWORTH Accountants and business advisers

Creech Castle Business Centre The Keep Taunton Somerset TA1 2DX

8 October 2026