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REGISTERED NUMBER: 13167497 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Gms Global Trading Ltd

Gms Global Trading Ltd (Registered number: 13167497)

Contents of the Financial Statements

for the Year Ended 31 January 2026

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

Gms Global Trading Ltd

Company Information

for the Year Ended 31 January 2026

| DIRECTOR: | Mr Vasile Stratan

| REGISTERED OFFICE: | Unit1b, Denne Hill Business Centre,

| Womenswold

| Canterbury

| Kent

| CT4 6HD

| REGISTERED NUMBER: | 13167497 (England and Wales)

Gms Global Trading Ltd (Registered number: 13167497)

Statement of Financial Position

31 January 2026

| 31.1.26 |  | 31.1.25

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 1,107 |  | 1,107 |  |

CREDITORS

Amounts falling due within one year | 5 | 42,644 |  | 42,644 |  |

NET CURRENT LIABILITIES | (41,537 | ) | (41,537 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (41,537 | ) | (41,537 | ) |

CAPITAL AND RESERVES

Called up share capital | 6 | 100 |  | 100 |  |

Retained earnings | (41,637 | ) | (41,637 | ) |

SHAREHOLDERS' FUNDS | (41,537 | ) | (41,537 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 May 2026 and were signed by:

Mr Vasile Stratan - Director

Gms Global Trading Ltd (Registered number: 13167497)

Notes to the Financial Statements

for the Year Ended 31 January 2026

1. | STATUTORY INFORMATION

| Gms Global Trading Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

| The company was dormant throughout the current year and previous year.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Going concern

| The company has net liabilities of £41,537 and had no activities during the year and was primarily dormant. The directors though confirmed to provide the support required to the company as and when the activity starts.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Other debtors | 1,107 |  | 1,107 |  |

Gms Global Trading Ltd (Registered number: 13167497)

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Other creditors | 42,644 |  | 42,644 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.1.26 |  | 31.1.25

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

7. | RELATED PARTY DISCLOSURES

| The company owes £574 to its director, Mr Vasile Stratan who is also a 50% shareholder of the company as at accounting year end date.

| The company owes £20,000 to Airhost Agency Ltd (previously known as Creatick Apartments Ltd), a company registered in United Kingdom (Company registered number: 11380795) as at accounting year end date. Mr Vasile Stratan is also a director and a 80% shareholder of this company.

| The company owes £20,030 to Go Smart Property Ltd, a company registered in the United Kingdom (Company registered number: 11059062). Mr. Vasile Stratan is a 20% shareholder of this company as of the accounting year-end date. Rodica Stratan, a common shareholder, is also an 80% shareholder and director of this company.