Company Registration No. 12784197 (England and Wales)
GEOGRAM LIMITED
Unaudited accounts
for the year ended 30 April 2025
GEOGRAM LIMITED
Unaudited accounts
for the year ended 30 April 2025
GEOGRAM LIMITED
Statement of Financial Position
as at 30 April 2025
Tangible fixed assets
10
333
Cash at bank and in hand
70
2,262
Creditors: amounts falling due within one year
(934,988)
(905,577)
Net current assets/(liabilities)
(929,430)
(866,461)
Total assets less current liabilities
(929,420)
(866,128)
Net assets/liabilities
(929,420)
(866,128)
Called up share capital
100
100
Profit and loss account
(929,520)
(866,228)
Shareholders' funds
(929,420)
(866,128)
For the period ending 30 April 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared 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 accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
GEOGRAM LIMITED
Statement of Financial Position
as at 30 April 2025
The financial statements were approved by the board of directors on 23 October 2026
and signed on behalf of the board by:
.......................
Srinivas Krishna
Director
Company Registration Number 12784197
The company is a private company limited by shares, which is incorporated in England and Wales (no 12784197). The address of the registered office is 5 Brayford Square Suite No 4153 London E1 0SG.
GEOGRAM LIMITED
Notes to the financial statements
for the year ended 30 April 2025
1 Compliance with Accounting Standards
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime and in accordance with FRS 102 Section 1A – Small Entities.
| |
Computer |
Total |
| |
equipment |
|
| |
£ |
£ |
|
Cost
|
|
|
| At 30 April 2024 |
979
|
979
|
| Additions |
-
|
-
|
| Disposals |
-
|
-
|
| Revaluations |
-
|
-
|
|
|
|
| At 30 April 2025 |
979
|
979
|
|
|
|
|
Depreciation
|
|
|
| At 30 April 2024 |
646
|
646
|
| On disposals |
-
|
-
|
| Charge for the year |
323
|
323
|
| Other movements (impairment / revaluation) |
-
|
-
|
|
|
|
| At 30 April 2025 |
969
|
969
|
|
|
|
|
|
|
|
Net book value
|
|
|
| At 30 April 2025 |
10
|
10
|
|
|
|
| At 30 April 2024 |
333
|
333
|
|
|
|
The accounts have been prepared under the historical cost convention and are presented in pounds sterling.
Property, plant and equipment
Tangible assets are included at cost less depreciation and impairment. Depreciation is provided at 33% on cost for computer equipment.
At 30 April 2025 the company had net liabilities and remained dependent on financial support from its parent undertaking, Geogram
Corporation. The accounts have been prepared on a going concern basis because the director expects sufficient parent support to continue and that repayment of the intercompany balance will not be demanded in a manner that prevents the company from meeting its liabilities as they fall due.
GEOGRAM LIMITED
Notes to the financial statements
for the year ended 30 April 2025
| |
£ |
£ |
| Other debtors |
5,488
|
36,854
|
|
|
|
|
5,488
|
36,854
|
|
|
|
5 Creditors: amounts falling due within one year
| |
£ |
£ |
| Trade creditors |
572
|
-
|
| Related party account |
932,758
|
903,919
|
| Other Creditors |
1,658
|
1,658
|
|
|
|
|
934,988
|
905,577
|
|
|
|
6 Average number of employees
The average number of persons employed, including directors, during the year was 2 (2024: 2).
Geogram Corporation, a company incorporated in Canada, owns 100% of the issued share capital of the company and is its parent undertaking.
8 Corporation tax Expense
Corporation tax expense in the Income statement shows R&D/tax receivable adjustment.
9 Prior period adjustment
The comparative statement of financial position has been restated to correct historical bank, VAT and director balances.
Cash at bank and in hand has been reduced from £5,475 to £2,262 following reconciliation to the underlying bank records.
The VAT/HMRC debtor has been reduced from £2,712 to £2,252 following reconciliation of the HMRC VAT account: the corrected 30 April 2024
balance comprises a £900 historic VAT repayment credit arising from the quarter ended 31 October 2023 that remained on the
HMRC account after an unsuccessful repayment, together with the £1,352.07 reclaim for the quarter ended 30 April 2024.
A £312 director current account creditor has also been removed because it had already been settled through PAYE. The net effect is to
increase accumulated losses at 30 April 2024 by £3,361. The comparative income statement is unchanged.
At 30 April 2025 the VAT/HMRC receivable is £931.80, comprising the £900 historic credit and the £31.80 reclaim for the quarter ended 30 April 2025.
Profit and loss account as previously reported at 30 April 2024 (862,867)
Prior period adjustment (3,361)
Restated at 30 April 2024 (866,228)