REGISTERED NUMBER: 08773764 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

Gama Information Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTOR:

X C Pereira

REGISTERED OFFICE:

Peter House Suite 309

Oxford Street

Manchester

M1 5AN

REGISTERED NUMBER:

08773764 (England and Wales)

ACCOUNTANTS:

Langricks Limited

1 Swan Street

Wilmslow

Cheshire

SK9 1HF

FIXED ASSETS

Intangible assets

4

169,330

225,774

Tangible assets

5

3,929

2,592

173,259

228,366

CURRENT ASSETS

Debtors

6

95,983

88,447

Cash at bank

409,930

189

505,913

88,636

CREDITORS

Amounts falling due within one year

7

(649,872

)

(199,813

)

NET CURRENT LIABILITIES

(143,959

)

(111,177

)

TOTAL ASSETS LESS CURRENT LIABILITIES

29,300

117,189

CREDITORS

Amounts falling due after more than one year

8

(593,270

)

(593,270

)

NET LIABILITIES

(563,970

)

(476,081

)

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

(573,970

)

(486,081

)

(563,970

)

(476,081

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 12 June 2026 and were signed by:

X C Pereira - Director

1.	STATUTORY INFORMATION

Gama Information Services Limited 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.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of five years.

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 etc

-

20% on cost

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 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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

At 31 December 2025 the company had net liabilities of £563,970 (2024: £476,081) . The director has agreed to financially support the business and as such, the accounts have been prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

282,217

AMORTISATION

At 1 January 2025

56,443

Charge for year

56,444

At 31 December 2025

112,887

NET BOOK VALUE

At 31 December 2025

169,330

At 31 December 2024

225,774

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

84,337

Additions

2,237

At 31 December 2025

86,574

DEPRECIATION

At 1 January 2025

81,745

Charge for year

900

At 31 December 2025

82,645

NET BOOK VALUE

At 31 December 2025

3,929

At 31 December 2024

2,592

6.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Other debtors

95,983

16,106

Amounts falling due after more than one year:

Other debtors

-

72,341

Aggregate amounts

95,983

88,447

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

-

168

Taxation and social security

64,187

69,295

Other creditors

585,685

130,350

649,872

199,813

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

593,270

593,270

9.	RELATED PARTY DISCLOSURES

The company is under the control of Mr X C Pereira.

Included within other creditors is an amount of £106,890 (2024 £60,438) due to Mr X C Pereira, director of the company. Included within other creditors due after more than one year is an amount of £593,270 (2024: £593,270) which is also due to Mr X C Pereira.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Gama Information Services Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Gama Information Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Gama Information Services Limited and state those matters that we have agreed to state to the director of Gama Information Services Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gama Information Services Limited and its director for our work or for this report.

It is your duty to ensure that Gama Information Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Gama Information Services Limited. You consider that Gama Information Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Gama Information Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Langricks Limited

1 Swan Street

Wilmslow

Cheshire

SK9 1HF

12 June 2026