Gema Materials Limited

GEMA MATERIALS LIMITED - Company Information

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Registered number: 09191776

Abbreviated accounts

For The Year Ended 31 March 2016

Craker Business Solutions LTD

Chartered Accountants

7A Ventnor Villas

Hove

East Sussex

BN3 3DD

Gema Materials Limited

Accountant's Report

For The Year Ended 31 March 2016

Accountant's Report

Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Gema Materials Limited For The Year Ended 31 March 2016

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Gema Materials Limited For The Year Ended 31 March 2016 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

This report is made to solely to the director of Gema Materials Limited, as a body, in accordance with the terms of our engagement letter dated 17 June 2016. Our work has been undertaken solely to prepare for your approval the accounts of Gema Materials Limited and state those matters that we have agreed to state to the director of Gema Materials Limited, as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gema Materials Limited and its director, as a body, for our work or for this report.

It is your duty to ensure that Gema Materials Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Gema Materials Limited. You consider that Gema Materials Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Gema Materials Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Craker Business Solutions Ltd

7 September 2016

Craker Business Solutions LTD

Chartered Accountants

7A Ventnor Villas

Hove

East Sussex

BN3 3DD

Page 1

Gema Materials Limited

Company No. 09191776

Abbreviated Balance Sheet 31 March 2016

Abbreviated Balance Sheet

		2016		2015
	Notes	£	£	£	£
CURRENT ASSETS
Debtors		4,140		5,100
Cash at bank and in hand		310		30

		4,450		5,130
Creditors: Amounts Falling Due Within One Year		(3,140)		(1,740)

NET CURRENT ASSETS (LIABILITIES)			1,310		3,390

TOTAL ASSETS LESS CURRENT LIABILITIES			1,310		3,390

NET ASSETS			1,310		3,390

CAPITAL AND RESERVES
Called up share capital	2		100		100
Profit and Loss Account			1,210		3,290

SHAREHOLDERS' FUNDS			1,310		3,390

For the year ending 31 March 2016 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities

The member has 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 abbreviated accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the Financial Reporting Standard for Smaller Entities (effective 2015).

On behalf of the board

Dr Michael Heffernan

7 September 2016

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Gema Materials Limited

Notes to the Abbreviated Accounts

For The Year Ended 31 March 2016

Notes to the Abbreviated Accounts

Accounting Policies

Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

Share Capital

	Value	Number	2016	2015
Allotted, called up and fully paid	£		£	£
Ordinary shares	1.000	100	100	100

Transactions With and Loans to Directors

Included within Debtors are the following loans to directors:

	As at 1 April 2015	Amounts advanced	Amounts repaid	As at 31 March 2016
	£	£	£	£
Dr Michael Heffernan	4,900	3,940	4,900	3,940

The above loan is unsecured, interest free and repayable on demand.

Ultimate Controlling Party

The company's ultimate controlling parties are Dr M Heffernan and Mrs G Heffernan, by virtue of their ownership of 100% of the issued share capital in the company.

Page 3