Registration number: 12252206

GAIA London Group Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Financial Statements	3 to 7

GAIA London Group Limited

Company Information

Directors

S Allemann M H Merran

Registered office

130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Auditor

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

GAIA London Group Limited

Statement of Financial Position as at 31 December 2024

	Note	2024 £	Unaudited 2023 £
Fixed assets
Investments	5	104	104
Current assets
Debtors	6	11,880,585	10,036,304
Creditors: Amounts falling due within one year	7	(1,619,342)	(2,122,065)
Net current assets		10,261,243	7,914,239
Total assets less current liabilities		10,261,347	7,914,343
Creditors: Amounts falling due after more than one year	7	(10,339,131)	(7,958,173)
Net liabilities		(77,784)	(43,830)
Capital and reserves
Called up share capital		9,520	8,299
Retained earnings		(87,304)	(52,129)
Shareholders' deficit		(77,784)	(43,830)

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 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, section 444.

Approved and authorised by the Board on 26 September 2025 and signed on its behalf by:
 

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

S Allemann

Director

Company registration number: 12252206

GAIA London Group Limited

Notes to the Financial Statements for the Period from 1 October 2023 to 31 December 2024

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 an investment holding company.

2	Audit Report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 30 September 2025 was Darren Bond, 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.

The comparative information presented in the financial statements was unaudited as the company was entitled to exemption from audit.

Group accounts not prepared

In the opinion of the director, the company and its subsidiary undertakings comprises a small group. The company has therefore taken advantage of the exemption provided by Section 399 of the Companies Act 2006 not to prepare group accounts.

Disclosure of long or short period

These financial statements relate to the 15 month period from 1 October 2023 to 31 December 2024. The comparatives relate to the year ended 30 September 2023.

GAIA London Group Limited

Notes to the Financial Statements for the Period from 1 October 2023 to 31 December 2024

Going concern

The company made a loss for the period ended 31 December 2024 and had a deficiency of net assets at that date of £77,784.

During the period the company's subsidiary undertaking opened the group's restaurant and bar. The loss generated in the period is within expectations due to this being the infancy stage of trade.

The company funds their working capital requirements through interest free loans and advances from former, current and prospective shareholders, who have advanced funds totalling £11,917,298 as at the year end. No matters have been drawn to the attention of the directors to suggest that this funding will not continue on acceptable terms in the future and the directors believe that the company is well placed to manage its business risks successfully.

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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Dividends on equity securities are recognised in income when receivable.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

GAIA London Group Limited

Notes to the Financial Statements for the Period from 1 October 2023 to 31 December 2024

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 period, was 0 (2023 unaudited - 0).

5	Investments

	2024 £	Unaudited 2023 £
Investments in subsidiaries	104	104