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REGISTERED NUMBER: 10567202 (England and Wales)














Financial Statements

for the Period 1 February 2024 to 31 March 2025

for

Gosea Digital Ltd.

Gosea Digital Ltd. (Registered number: 10567202)






Contents of the Financial Statements
for the Period 1 February 2024 to 31 March 2025




Page

Balance Sheet 1

Notes to the Financial Statements 2


Gosea Digital Ltd. (Registered number: 10567202)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 3,660

CURRENT ASSETS
Debtors 5 38,830 14,449
Cash at bank 49,473 19,521
88,303 33,970
CREDITORS
Amounts falling due within one year 6 340,459 102,140
NET CURRENT LIABILITIES (252,156 ) (68,170 )
TOTAL ASSETS LESS CURRENT LIABILITIES (252,156 ) (64,510 )

CAPITAL AND RESERVES
Called up share capital 7 114 114
Share premium 53,010 53,010
Retained earnings (305,280 ) (117,634 )
SHAREHOLDERS' FUNDS (252,156 ) (64,510 )

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 23 December 2025 and were signed on its behalf by:





Mr S P Evans - Director


Gosea Digital Ltd. (Registered number: 10567202)

Notes to the Financial Statements
for the Period 1 February 2024 to 31 March 2025

1. STATUTORY INFORMATION

Gosea Digital Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 10567202

Registered office: 5 Brooks Drive
Cheadle Royal Business Park
Cheadle
Greater Manchester
SK8 3TD

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern
The financial statements have been prepared on a going concern basis not withstanding that the company has a net liability position of £252,156 (2024: £64,510) as it incurred a loss of £187,646 (2024: £16,108) during the year. The directors have prepared forecasts for the next 12 months and these forecasts demonstrate that the company will be a going concern for that period given the continued support of the ultimate shareholders and funders, the expectation to continue to make positive Group EBITDA in the year ended 31 March 2026. The directors are satisfied that they have access to additional funding from the ultimate shareholders and funders. The ultimate shareholders are prepared to continue to support the company for the next twelve months from when these financial statements are approved and so the directors believe the company is a going concern.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Fixtures and fittings - 33% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2024 - 3 ) .

Gosea Digital Ltd. (Registered number: 10567202)

Notes to the Financial Statements - continued
for the Period 1 February 2024 to 31 March 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 February 2024 107,875 1,253 10,995 120,123
Additions - 1,648 476 2,124
Disposals (107,875 ) (2,901 ) (11,470 ) (122,246 )
At 31 March 2025 - - 1 1
DEPRECIATION
At 1 February 2024 107,875 667 7,921 116,463
Charge for period - 2,234 2,686 4,920
Eliminated on disposal (107,875 ) (2,901 ) (10,606 ) (121,382 )
At 31 March 2025 - - 1 1
NET BOOK VALUE
At 31 March 2025 - - - -
At 31 January 2024 - 586 3,074 3,660

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 22,761 10,449
Other debtors 16,069 4,000
38,830 14,449

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts owed to group undertakings 168,371 -
Taxation and social security 396 1,849
Other creditors 171,692 100,291
340,459 102,140

A debenture charge dated 2 December 2024 exists between the company and Palatine Gc Holdings Limited via fixed and floaring charges over all property and undertaking.

A debenture charge dated 2 December 2024 exists between the company and Palatine Gc Holdings Limited via fixed and floaring charges over all property and undertaking.

A debenture charge dated 29 August 2025 exists between the company and Palatine Gc Holdings Limited via fixed and floaring charges over all property and undertaking.

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
1,143,000 Ordinary 114.3 0 114 114

Gosea Digital Ltd. (Registered number: 10567202)

Notes to the Financial Statements - continued
for the Period 1 February 2024 to 31 March 2025

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jeremy Bostock BA(Hons) BFP FCA (Senior Statutory Auditor)
for and on behalf of Thompson Wright (Audit) Limited

9. ULTIMATE CONTROLLING PARTY

During the year, the company became 100% owned subsidiary of Voly Group Limited, a company incorporated in England and registered at 5 Brooks Drive, Cheadle Royal Business Park, Cheadle, Greater Manchester, England, SK8 3TD. Consolidated financial statements are available from the registered office.

The ultimate controlling party is Voly Holdco Limited, registered no: 68747, a company formed in Guernsey by virtue of its majority shareholding.