REGISTERED NUMBER: 15908784 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

21ST AUGUST 2024 TO 31ST OCTOBER 2025

FOR

GEM HOLISTIC CARE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P Igbinedion

REGISTERED OFFICE:

2 The Links

Herne Bay

Kent

CT6 7GQ

BUSINESS ADDRESS:

46 - 48 Eythorne Road

Shepherdswell

Dover

Kent

CT15 7PG

REGISTERED NUMBER:

15908784 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

2 The Links

HERNE BAY

Kent

CT6 7GQ

FIXED ASSETS

Tangible assets

5

4,703

CURRENT ASSETS

Stocks

1,500

Debtors

6

94,861

Cash at bank and in hand

319,032

415,393

CREDITORS

Amounts falling due within one year

7

281,347

NET CURRENT ASSETS

134,046

TOTAL ASSETS LESS CURRENT LIABILITIES

138,749

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

138,649

SHAREHOLDERS' FUNDS

138,749

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 18th May 2026 and were signed by:

P Igbinedion - Director

1.	STATUTORY INFORMATION

Gem Holistic Care 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and Machinery - 25% on reducing balance.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The director has given due consideration the company trading position and, consequently , the accounts are prepared on the going concern basis.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 38 .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

Additions

4,850

At 31st October 2025

4,850

DEPRECIATION

Charge for period

147

At 31st October 2025

147

NET BOOK VALUE

At 31st October 2025

4,703

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

81,296

Other debtors

13,565

94,861

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

6,783

Amounts owed to group undertakings

122,230

Taxation and social security

59,999

Other creditors

92,335

281,347

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100