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Company Registration No. 13016952 (England and Wales)
Gemini Construction Brothers Ltd Unaudited accounts for the year ended 30 November 2025
Gemini Construction Brothers Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Gemini Construction Brothers Ltd Company Information for the year ended 30 November 2025
Directors
Thomas Gardener Benjamin Gardener
Company Number
13016952 (England and Wales)
Registered Office
Marlow Portmans Lane Bexhill TN39 5JL
Accountants
Cavill & Cruikshank Limited 7 Henderson Close Hastings East Sussex TN34 2DU
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Gemini Construction Brothers Ltd Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
10,000
12,000
Tangible assets
5
87,828
15,767
97,828
27,767
Current assets
Debtors
6
127,781
141,297
Cash at bank and in hand
265,564
211,059
393,345
352,356
Creditors: amounts falling due within one year
7
(105,380)
(65,824)
Net current assets
287,965
286,532
Net assets
385,793
314,299
Capital and reserves
Called up share capital
100
100
Profit and loss account
385,693
314,199
Shareholders' funds
385,793
314,299
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 March 2026 and were signed on its behalf by
Benjamin Gardener Director Company Registration No. 13016952
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Gemini Construction Brothers Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Gemini Construction Brothers Ltd is a private company, limited by shares, registered in England and Wales, registration number 13016952. The registered office is Marlow, Portmans Lane, Bexhill, TN39 5JL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Going concern
The company is operating as a going concern.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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Gemini Construction Brothers Ltd Notes to the Accounts for the year ended 30 November 2025
4
Intangible fixed assets
Goodwill
£
Cost
At 1 December 2024
20,000
At 30 November 2025
20,000
Amortisation
At 1 December 2024
8,000
Charge for the year
2,000
At 30 November 2025
10,000
Net book value
At 30 November 2025
10,000
At 30 November 2024
12,000
Goodwill amortised over ten years.
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 December 2024
34,033
-
34,033
Additions
-
94,017
94,017
At 30 November 2025
34,033
94,017
128,050
Depreciation
At 1 December 2024
18,266
-
18,266
Charge for the year
3,153
18,803
21,956
At 30 November 2025
21,419
18,803
40,222
Net book value
At 30 November 2025
12,614
75,214
87,828
At 30 November 2024
15,767
-
15,767
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
2,697
-
Trade debtors
9,468
17,123
Amounts due from group undertakings etc.
74,084
72,053
Other debtors
41,532
52,121
127,781
141,297
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Gemini Construction Brothers Ltd Notes to the Accounts for the year ended 30 November 2025
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
285
Obligations under finance leases and hire purchase contracts
78,125
-
Taxes and social security
14,702
48,052
Other creditors
6,407
-
Loans from directors
4,796
17,487
Accruals
1,350
-
105,380
65,824
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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