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GEMINI HEALTH LIMITED

Registered Number
10958572
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

GEMINI HEALTH LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | GREWAL, Harkirat
| PATEL, Alpesh Manjubhai

Registered Address | Ramsay Brown Llp The Brentano Suite
| Solar House, 915 High Road
| North Finchley
| N12 8QJ

Registered Number | 10958572 (England and Wales)

GEMINI HEALTH LIMITED
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investment property | 3 |  |  | 4,851,010 |  |  |  | 4,835,366
|  |  |  | 4,851,010 |  |  |  | 4,835,366
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 504,437 |  |  |  | 378,152 |  |
Cash at bank and on hand |  | 297,728 |  |  |  | 60,690 |  |
|  | 802,165 |  |  |  | 438,842 |  |
Creditors amounts falling due within one year | 5 | (192,683) |  |  |  | (192,985) |  |
Net current assets (liabilities) |  |  |  | 609,482 |  |  |  | 245,857
Total assets less current liabilities |  |  |  | 5,460,492 |  |  |  | 5,081,223
Creditors amounts falling due after one year | 6 |  |  | (3,421,832) |  |  |  | (3,527,297)
Net assets |  |  |  | 2,038,660 |  |  |  | 1,553,926
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Revaluation reserve |  |  |  | (1,219,491) |  |  |  | (1,219,491)
Profit and loss account |  |  |  | 3,257,151 |  |  |  | 2,772,417
Shareholders' funds |  |  |  | 2,038,660 |  |  |  | 1,553,926

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 March 2026, and are signed on its behalf by:
GREWAL, Harkirat Director Registered Company No. 10958572

GEMINI HEALTH LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Investment property
--- | ---
| Investment properties are included in the balance sheet at their open market value in accordance with the Financial Reporting Standard (FRS 102) and are not depreciated. This treatment is contrary to the Companies Act 2006 which states that fixed assets should be depreciated but is, in the opinion of the directors, necessary in order to give a true and fair view of the financial position of the company. Revaluation surplus or deficit is transferred to profit and loss account in accordance with the Financial Reporting Standard FRS 102.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Investment property
--- | ---

|  | £
| Fair value at 01 January 25 | 4,835,366
| Additions | 15,644
| At 31 December 25 | 4,851,010

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 57,823 |  | 65,633
| Prepayments and accrued income | 14,547 |  | 7,988
| Deferred tax asset, debtors | 432,067 |  | 304,531
| Total | 504,437 |  | 378,152

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 27,348 |  | 22,342
| Bank borrowings and overdrafts | 39,889 |  | 37,660
| Taxation and social security | 119,877 |  | 127,678
| Accrued liabilities and deferred income | 5,569 |  | 5,305
| Total | 192,683 |  | 192,985

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 65,386
| Bank borrowings and overdrafts | 3,421,832 |  | 3,461,911
| Total | 3,421,832 |  | 3,527,297