Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 05620879 Mr Soterakis Monoyiou Mr Banicos Monoyiou Mr Banicos Monoyiou iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05620879 2024-05-31 05620879 2025-05-31 05620879 2024-06-01 2025-05-31 05620879 frs-core:CurrentFinancialInstruments 2025-05-31 05620879 frs-core:Non-currentFinancialInstruments 2025-05-31 05620879 frs-core:ComputerEquipment 2025-05-31 05620879 frs-core:ComputerEquipment 2024-06-01 2025-05-31 05620879 frs-core:ComputerEquipment 2024-05-31 05620879 frs-core:FurnitureFittings 2025-05-31 05620879 frs-core:FurnitureFittings 2024-06-01 2025-05-31 05620879 frs-core:FurnitureFittings 2024-05-31 05620879 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-05-31 05620879 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-31 05620879 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-31 05620879 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-31 05620879 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 05620879 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-31 05620879 frs-core:MotorVehicles 2024-06-01 2025-05-31 05620879 frs-core:PlantMachinery 2024-06-01 2025-05-31 05620879 frs-core:ShareCapital 2025-05-31 05620879 frs-core:RetainedEarningsAccumulatedLosses 2024-06-01 2025-05-31 05620879 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-05-31 05620879 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 05620879 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 05620879 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 05620879 frs-bus:SmallEntities 2024-06-01 2025-05-31 05620879 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 05620879 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 05620879 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-05-31 05620879 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-05-31 05620879 frs-bus:Director1 2024-06-01 2025-05-31 05620879 frs-bus:Director2 2024-06-01 2025-05-31 05620879 frs-core:Non-currentFinancialInstruments 2 2025-05-31 05620879 frs-countries:EnglandWales 2024-06-01 2025-05-31 05620879 2023-05-31 05620879 2024-05-31 05620879 2023-06-01 2024-05-31 05620879 frs-core:CurrentFinancialInstruments 2024-05-31 05620879 frs-core:Non-currentFinancialInstruments 2024-05-31 05620879 frs-core:ShareCapital 2024-05-31 05620879 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 05620879 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-05-31 05620879 frs-core:Non-currentFinancialInstruments 2 2024-05-31 05620879 frs-core:CurrentFinancialInstruments 3 2024-05-31
Registered number: 05620879
Gemini Hotels Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
RJM Accountants
Financial Accountants
24 Rayner Drive
Brighouse
West Yorkshire
HD6 2DG
Gemini Hotels Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Gemini Hotels Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 05620879

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 580,788 |  | 581,372
|  |  | 580,788 |  | 581,372
CURRENT ASSETS
Debtors | 5 | 22,341 |  | 29,541 |
Cash at bank and in hand |  | 10,784 |  | 36,208 |
|  | 33,125 |  | 65,749 |
Creditors: Amounts Falling Due Within One Year | 6 | (39,704 ) |  | (66,998 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (6,579 ) |  | (1,249 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 574,209 |  | 580,123
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (4,808 ) |  | (8,890 )
NET ASSETS |  |  | 569,401 |  | 571,233
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,000 |  | 1,000
Fair value reserve | 10 |  | 282,113 |  | 282,113
Profit and Loss Account |  |  | 286,288 |  | 288,120
SHAREHOLDERS' FUNDS |  |  | 569,401 |  | 571,233

Page 1
Page 2
Gemini Hotels Ltd
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Soterakis Monoyiou Director
24th February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Gemini Hotels Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Gemini Hotels Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05620879 . The registered office is 24 Rayner Drive, Brighouse, HD6 2DG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | No depreciation
Leasehold | 10% straight line
Plant & Machinery | 15% reducing balance
Motor Vehicles | 25% reducung balance
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 30% straight line

In the case of Freehold Property the directors opinion that this was undervalued so have made an adjustment to the valuation of the property accordingly.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
Page 3
Page 4
Gemini Hotels Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 June 2024 | 562,000 | 48,831 | 66,633 | 1,947 | 679,411
As at 31 May 2025 | 562,000 | 48,831 | 66,633 | 1,947 | 679,411
Depreciation
As at 1 June 2024 | - | 38,313 | 59,397 | 329 | 98,039
Provided during the period | - | - | - | 584 | 584
As at 31 May 2025 | - | 38,313 | 59,397 | 913 | 98,623
Net Book Value
As at 31 May 2025 | 562,000 | 10,518 | 7,236 | 1,034 | 580,788
As at 1 June 2024 | 562,000 | 10,518 | 7,236 | 1,618 | 581,372

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 27,000 |  | 30,000
Other debtors (3) | - |  | (10,538 )
Amounts owed by other participating interests | (6,659) |  | 8,079
| 20,341 |  | 27,541
Due after more than one year
Other debtors (2) | 2,000 |  | 2,000
| 22,341 |  | 29,541

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 8,107 |  | 8,107
Other taxes and social security | - |  | 10,000
Other creditors | (23,568 ) |  | (23,568 )
Accruals and deferred income | 38,278 |  | 24,398
Directors' loan accounts | 16,467 |  | 47,641
Amounts owed to other participating interests | 420 |  | 420
| 39,704 |  | 66,998

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 4,808 |  | 8,890

8. Secured Creditors
Of the creditors the following amounts are secured.
Page 4
Page 5
Gemini Hotels Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

10. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 June 2024 | 282,113 | 288,120
Loss for the year and total comprehensive income | - | (1,832 )
As at 31 May 2025 | 282,113 | 286,288

Page 5