Registration number: 13475937

GEM Green Energy Services Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Financial Statements	3 to 5

GEM Green Energy Services Limited

Company Information

Directors

M Barney K W Harris

Registered office

130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Auditor

Brebners Chartered Accountants & Statutory Auditor 130 Shaftesbury Avenue London W1D 5AR

GEM Green Energy Services Limited

Statement of Financial Position as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	5	543,658	-
Current assets
Debtors	6	9,200	9,200
Creditors: Amounts falling due within one year	7	(2,118,479)	(1,514,415)
Net current liabilities		(2,109,279)	(1,505,215)
Net liabilities		(1,565,621)	(1,505,215)
Capital and reserves
Called up share capital		1,000	1,000
Retained earnings		(1,566,621)	(1,506,215)
Shareholders' deficit		(1,565,621)	(1,505,215)

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

The directors of GEM Green Energy Services Limited have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the Board on 25 September 2025 and signed on its behalf by:
 

.........................................

M Barney

Director

Company registration number: 13475937

GEM Green Energy Services Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is that of ongoing development of technology solutions to meet the requirements of the Energy Act for all heat network providers.

2	Audit Report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 25 September 2025 was Martin Widdowson, who signed for and on behalf of Brebners.

3	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Going concern

The company made a loss for the year ended 30 June 2025 and had a deficiency of net assets of £1,565,621 at this date.

The company is supported by loans from a group undertaking, to whom an amount of £2,109,479 was due at 30 June 2025 and who have confirmed they will not call for repayment until such time as the company has sufficient working capital to meet its future obligations. The directors are confident that the company will trade profitably and generate sufficient working capital in the future.

On the basis of the above, and after making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Software development	10% straight line

GEM Green Energy Services Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

4	Staff numbers

The average number of persons employed by the company during the year, was 0 (2024 - 0).

5	Intangible assets

	Software development costs £	Total £
Cost or valuation
Additions acquired separately	604,064	604,064
At 30 June 2025	604,064	604,064
Amortisation
Amortisation charge	60,406	60,406
At 30 June 2025	60,406	60,406
Carrying amount
At 30 June 2025	543,658	543,658

6

Debtors

	2025 £	2024 £
Other debtors	9,200	9,200
	9,200	9,200

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Amounts owed to group undertakings	2,109,479	1,505,415
Accruals and deferred income	9,000	9,000
	2,118,479	1,514,415