Gillchemy Global Consulting Ltd

Contents

Statement of financial position	1
Notes to the Unaudited Financial Statements	2 to 4

Gillchemy Global Consulting Ltd

(Registration number: 16071617)
Statement of financial position as at 31 March 2026

	Note	2026 £
Fixed assets
Intangible assets	4	11,973
Current assets
Cash at bank and in hand		15,740
Creditors: Amounts falling due within one year	5	(7,621)
Net current assets		8,119
Net assets		20,092
Capital and reserves
Called up share capital	6	100
Revaluation reserve		1,062
Retained earnings		18,930
Shareholders' funds		20,092

For the financial period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 30 April 2026 and signed on its behalf by:
 

......................................... Mr A Gill Director

Gillchemy Global Consulting Ltd

Notes to the Unaudited Financial Statements for the Period from 11 November 2024 to 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Solo House, The Courtyard
London Road
Horsham
West Sussex
RH12 1AT

These financial statements were authorised for issue by the Board on 30 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Intangible assets

Intangible assets are recognised at cost and subsequently revalued through other comprehensive income where a suitable market is available to determine fair value.

Where a suitable market is not available, intangible assets are recognised at cost and amortised so as to write off the cost, less any estimated residual value, over the useful economic life.

Gillchemy Global Consulting Ltd

Notes to the Unaudited Financial Statements for the Period from 11 November 2024 to 31 March 2026

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
Revaluations	1,062	1,062
Additions acquired separately	10,911	10,911
At 31 March 2026	11,973	11,973
Amortisation
Carrying amount
At 31 March 2026	11,973	11,973

Intangible assets carried at revalued amounts

The fair value of the company's cryptocurrency was revalued on 31 March 2026. An independent valuer was not involved.
The cryptocurrencies held by the business are traded on a publicly available exchange and therefore a readily available market is used to determine fair value at the balance sheet date..
Had this class of asset been measured on a historical cost basis, their carrying amount would have been £10,911.

Gillchemy Global Consulting Ltd

Notes to the Unaudited Financial Statements for the Period from 11 November 2024 to 31 March 2026

5

Creditors

Creditors: amounts falling due within one year

	2026 £
Due within one year
Taxation and social security	4,440
Accruals and deferred income	1,800
Other creditors	1,381
	7,621

6	Share capital

Allotted, called up and fully paid shares

	2026
	No.	£
Ordinary of £1 each	100	100

7

Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current period were as follows:

	Revaluation reserve £	Total £
Surplus/deficit on revaluation of other assets	1,062	1,062