Company No: 16452068 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	A J Giles (Appointed 15 May 2025)
	K M Roberts (Appointed 28 August 2025)
	P R Tate (Appointed 28 August 2025)
	D S Walsh (Appointed 15 May 2025)

REGISTERED OFFICE	Waterloo Place
	Watson Square
	Stockport
	SK1 3AZ
	United Kingdom

COMPANY NUMBER

16452068 (England and Wales)

ACCOUNTANT	S&W Partners (Manchester) Limited
	Pall Mall
	1 Pollen Square
	59 King Street
	Manchester
	M2 4PD

	Note	31.12.2025
		£
Fixed assets
Investments	3	6,976,675
		6,976,675
Current assets
Debtors	4	105,127
Cash at bank and in hand		55,834
		160,961
Creditors: amounts falling due within one year	5	( 31,085)
Net current assets		129,876
Total assets less current liabilities		7,106,551
Creditors: amounts falling due after more than one year	6	( 6,000,000)
Net assets		1,106,551
Capital and reserves
Called-up share capital	7	1,249,999
Profit and loss account		( 143,448 )
Total shareholder's funds		1,106,551

For the financial period ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of GXE Consulting Limited (registered number: 16452068) were approved and authorised for issue by the Board of Directors on 09 June 2026. They were signed on its behalf by:

A J Giles Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

GXE Consulting Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Waterloo Place, Watson Square, Stockport, SK1 3AZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of GXE Consulting Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Reporting period length

The company was incorporated on 15 May 2025. These financial statements represent the company’s first reporting period and cover the period from 15 May 2025 to 31 December 2025. As these are the first set of financial statements, no comparative figures are presented.

Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and the other sales taxes.

Revenue is recognised in the period that the service relates to.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Fixed asset investments

Investments in subsidiary undertakings are stated at cost less any provision for impairment. The carrying value of subsidiary investments is reviewed annually by the directors to assess whether there is any indication that the asset may be impaired. Where an impairment is identified, the amount by which the carrying amount exceeds the recoverable amount is recognised immediately in profit or loss.
Dividends and other distributions from subsidiaries are recognised in profit or loss when the right to receive payment is established.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	Period from 15.05.2025 to 31.12.2025
	Number
Monthly average number of employees	0

The staff costs are recharged from a related party.

3. Fixed asset investments

Investments in subsidiaries

	31.12.2025
	£
Cost
At 15 May 2025	0
Additions	6,976,675
At 31 December 2025	6,976,675
Carrying value at 31 December 2025	6,976,675

During the period, the company acquired the following issued share capital of the following companies
Peach 20/20 Limited 69.57%
Mondiale Technology Media Limited 75%
Mondo Stadia Limited 80%
Top Hotel Projects GmbH 75%

The investments have been recognised at cost in accordance with the company’s accounting policy for investments in subsidiaries.

4. Debtors

	31.12.2025
	£
Trade debtors	18,637
Amounts owed by Group undertakings	75,000
Other debtors	11,490
	105,127

5. Creditors: amounts falling due within one year

	31.12.2025
	£
Trade creditors	28,335
Other creditors	2,750
	31,085

6. Creditors: amounts falling due after more than one year

	31.12.2025
	£
Amounts owed to Group undertakings	2,000,000
Other creditors	4,000,000
	6,000,000

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	31.12.2025
	£
Allotted, called-up and fully-paid
1,249,999 Ordinary shares of £ 1.00 each	1,249,999

The issue of shares in the period was related to the initial subscriber shares on incorporation.