Gemini Gaming & Events Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

In order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company completely from the accounting records and information and explanations you have given to us.

This report is made to the director. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose.

You have acknowledged on the balance sheet as at year ended 31 October 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

Our report may not be relied upon by any person for any other purpose whatsoever.

Lockwood & Co Accountancy neither owes nor accepts any duty to any other party and shall not be liable for any loss, damage or expenses of whatsoever nature which is caused by their reliance on these accounts.

1st July 2026

Lockwood & Co

Accountants & Business Advisors

7 Bell Yard

London

Greater London

WC2A 2JR

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Gemini Gaming & Events Ltd

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: 12923279

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		2,400		4,800
Tangible Assets	5		7,651		9,001

			10,051		13,801
CURRENT ASSETS
Stocks	6	110,000		78,640
Debtors	7	17,361		9,429
Cash at bank and in hand		23,265		17,607

		150,626		105,676
Creditors: Amounts Falling Due Within One Year	8	(98,243 )		(88,780 )

NET CURRENT ASSETS (LIABILITIES)			52,383		16,896

TOTAL ASSETS LESS CURRENT LIABILITIES			62,434		30,697

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(485 )		(500 )

NET ASSETS			61,949		30,197

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			61,849		30,097

SHAREHOLDERS' FUNDS			61,949		30,197

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Gemini Gaming & Events Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Stephen John Keenan

Director

1st July 2026

The notes on pages 4 to 7 form part of these financial statements.

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Gemini Gaming & Events Ltd

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Gemini Gaming & Events Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12923279 . The registered office is 16 High Street, Huddersfield, HD1 2LE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

15% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Gemini Gaming & Events Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.8. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 6)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	12,000

As at 31 October 2025	12,000

...CONTINUED

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Gemini Gaming & Events Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Amortisation
As at 1 November 2024	7,200
Provided during the period	2,400

As at 31 October 2025	9,600

Net Book Value
As at 31 October 2025	2,400

As at 1 November 2024	4,800

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 November 2024	14,595

As at 31 October 2025	14,595

Depreciation
As at 1 November 2024	5,594
Provided during the period	1,350

As at 31 October 2025	6,944

Net Book Value
As at 31 October 2025	7,651

As at 1 November 2024	9,001

6. Stocks

	2025	2024
	£	£
Finished goods	110,000	78,640

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	16,768	9,096
Other debtors	593	333

	17,361	9,429

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Gemini Gaming & Events Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	28,760	36,325
Other creditors	47,415	42,511
Taxation and social security	22,068	9,944

	98,243	88,780

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Accelerated capital allowances	485	500

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 November 2024	500	500
Deferred taxation	(15 )	(15 )

Balance at 31 October 2025	485	485

12. Ultimate Controlling Party

The company's ultimate controlling party is Stephen Keenan by virtue of his ownership of 100% of the issued share capital in the company.

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