REGISTERED NUMBER: 04594911 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Gencia Financial Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J A Kershaw

Mr G J Kershaw

SECRETARY:

Mr G J Kershaw

REGISTERED OFFICE:

2 Heap Bridge

Heywood

Bury

BL9 7HR

REGISTERED NUMBER:

04594911 (England and Wales)

ACCOUNTANTS:

RAA Thompson Jones Business Solutions Ltd

2 Heap Bridge

Bury

Lancashire

BL9 7HR

Fixed assets

Tangible assets

5

200

650

Current assets

Debtors

6

942

795

Cash at bank

129,138

99,129

130,080

99,924

Creditors

Amounts falling due within one year

7

(38,289

)

(28,987

)

Net current assets

91,791

70,937

Total assets less current liabilities

91,991

71,587

Creditors

Amounts falling due after more than one year

8

-

(8,250

)

Net assets

91,991

63,337

Capital and reserves

Called up share capital

2

2

Retained earnings

91,989

63,335

Shareholders' funds

91,991

63,337

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by:

Mr J A Kershaw - Director

1.	STATUTORY INFORMATION

Gencia Financial Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 PREPARING THE FINANCIAL STATEMENTS

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 comprises commission receivable. Turnover is attributable to one continuing activity.

There were no exports in the year.

DEPRECIATION

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

33% on cost, 25% on cost and 15% on cost

TAXATION

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.

COMMISSIONS

Commission income is accounted for on a receivable basis and commission expenditure on a payable basis.

TANGIBLE ASSETS

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 April 2025

and 31 March 2026

6,514

DEPRECIATION

At 1 April 2025

5,864

Charge for year

450

At 31 March 2026

6,314

NET BOOK VALUE

At 31 March 2026

200

At 31 March 2025

650

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

942

795

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

8,250

9,000

Taxation and social security

25,236

17,851

Other creditors

4,803

2,136

38,289

28,987

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

8,250

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the directors entered into the following advances and credits with the company:

2026

Balance brought forward

Advances/ (credits) to the directors

Balance outstanding

£

£

£

J. A. Kershaw

52.94

216

268.94

2025

Balance brought forward

Advances/ (credits) to the directors

Balance outstanding

£

£

£

J. A. Kershaw

(379)

432.1

52.94