Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 OC387745 Emma Drysdale Mr Dermot Drysdale Miss Mellisa McKeigue Mr Scott Turner Miss Marcella Gaylard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC387745 2024-03-31 OC387745 2025-03-31 OC387745 2024-04-01 2025-03-31 OC387745 frs-core:CurrentFinancialInstruments 2025-03-31 OC387745 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC387745 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC387745 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC387745 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC387745 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC387745 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC387745 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC387745 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC387745 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC387745 frs-bus:PartnerLLP3 2024-04-01 2025-03-31 OC387745 frs-bus:PartnerLLP4 2024-04-01 2025-03-31 OC387745 frs-bus:PartnerLLP5 2024-04-01 2025-03-31 OC387745 2023-03-31 OC387745 2024-03-31 OC387745 2023-04-01 2024-03-31 OC387745 frs-core:CurrentFinancialInstruments 2024-03-31
Registered number: OC387745
Gems Holiday Clubs LLP
Unaudited Financial Statements
For The Year Ended 31 March 2025
Tax Data Ltd
Gems Holiday Clubs LLP
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3

Page 1
Gems Holiday Clubs LLP
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: OC387745

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Cash at bank and in hand |  | 11,738 |  | 12,775 |
|  | 11,738 |  | 12,775 |
Creditors: Amounts Falling Due Within One Year | 4 | (12,800 ) |  | (13,472 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,062 ) |  | (697 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,062 ) |  | (697 )
NET LIABILITIES ATTRIBUTABLE TO MEMBERS |  |  | (1,062 ) |  | (697 )
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts |  | 48,866 |  | 48,866 |
|  |  | 48,866 |  | 48,866
Equity
Members' other interests
Members' capital |  | (158,144) |  | (98,866) |
Other reserves |  | 108,216 |  | 49,303 |
|  |  | (49,928) |  | (49,563)
|  |  | (1,062) |  | (697)
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 48,866 |  | 48,866
Members' other interests |  |  | (49,928) |  | (49,563)
|  |  | (1,062) |  | (697)

Page 1
Page 2
Gems Holiday Clubs LLP
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members

Emma Drysdale Designated Member
26th September 2025

The notes on page 3 form part of these financial statements.
Page 2
Page 3
Gems Holiday Clubs LLP
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Gems Holiday Clubs LLP is a limited liability partnership, incorporated in England & Wales, registered number OC387745 . The Registered Office is Spots House Smallhythe Road , Tenterden , TN30 7NG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)
- -
4. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | -
Other creditors | 12,799 |  | 13,472
| 12,800 |  | 13,472

Page 3