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REGISTERED NUMBER: 04473273 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

GASKELLS I.M.A. LIMITED

| GASKELLS I.M.A. LIMITED (REGISTERED NUMBER: 04473273) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 2 |

| GASKELLS I.M.A. LIMITED (REGISTERED NUMBER: 04473273) |

BALANCE SHEET

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 5,341 |  | 2,307 |  |

CURRENT ASSETS

Debtors | 5 | 915 |  | 479 |  |

Cash at bank and in hand | 85,989 |  | 46,359 |  |

86,904 |  | 46,838 |  |

CREDITORS

Amounts falling due within one year | 6 | 40,025 |  | 24,273 |  |

NET CURRENT ASSETS | 46,879 |  | 22,565 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 52,220 |  | 24,872 |  |

CAPITAL AND RESERVES

Called up share capital | 3 |  | 3 |  |

Retained earnings | 52,217 |  | 24,869 |  |

SHAREHOLDERS' FUNDS | 52,220 |  | 24,872 |  |

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

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

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2026 and were signed on its behalf by:

R M Gaskell - Director

| GASKELLS I.M.A. LIMITED (REGISTERED NUMBER: 04473273) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Gaskells I.M.A. Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 04473273

| Registered office: | 9 Old Steine

| Brighton

| East Sussex

| BN1 1EJ

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

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.

| Turnover

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

| Turnover represents commissions earned by the company.

| Tangible fixed assets

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

| Computer equipment | - | 25% on cost

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| Financial instruments

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Taxation

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

| Current or 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2025 - 4 ) .

| GASKELLS I.M.A. LIMITED (REGISTERED NUMBER: 04473273) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 April 2025 | 7,802 |  |

| Additions | 2,781 |  |

| At 31 March 2026 | 10,583 |  |

| DEPRECIATION

| At 1 April 2025 | 5,495 |  |

| Charge for year | 1,689 |  |

| Eliminated on disposal | (1,942 | ) |

| At 31 March 2026 | 5,242 |  |

| NET BOOK VALUE

| At 31 March 2026 | 5,341 |  |

| At 31 March 2025 | 2,307 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 915 |  | 479 |  |

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

2026 | 2025 |

£ | £ |

| Taxation and social security | 33,452 |  | 15,318 |  |

| Other creditors | 6,573 |  | 8,955 |  |

40,025 |  | 24,273 |  |