REGISTERED NUMBER: 12532285 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Gain Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D J Read

N J Williams

REGISTERED OFFICE:

5 Hazelgrove Road

Haywards Heath

West Sussex

RH16 3PH

REGISTERED NUMBER:

12532285 (England and Wales)

ACCOUNTANTS:

Bentleys Accounting Limited

5 Hazelgrove Road

Haywards Heath

West Sussex

RH16 3PH

FIXED ASSETS

Tangible assets

4

19,757

-

Investments

5

119,297

58,097

139,054

58,097

CURRENT ASSETS

Debtors

6

402

45,738

Cash at bank

8,510

10,027

8,912

55,765

CREDITORS

Amounts falling due within one year

7

25,808

3,623

NET CURRENT (LIABILITIES)/ASSETS

(16,896

)

52,142

TOTAL ASSETS LESS CURRENT LIABILITIES

122,158

110,239

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

122,058

110,139

SHAREHOLDERS' FUNDS

122,158

110,239

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by:

N J Williams - Director

1.	STATUTORY INFORMATION

Gain Group 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.

Tangible fixed assets

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

Additions

31,195

At 31 March 2026

31,195

DEPRECIATION

Charge for year

11,438

At 31 March 2026

11,438

NET BOOK VALUE

At 31 March 2026

19,757

5.	FIXED ASSET INVESTMENTS

31.3.26

31.3.25

£

£

Shares in group undertakings

1,160

1,160

Other investments not loans

118,137

56,937

119,297

58,097

Additional information is as follows:

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

1,160

NET BOOK VALUE

At 31 March 2026

1,160

At 31 March 2025

1,160

Investments (neither listed nor unlisted) were as follows:

31.3.26

31.3.25

£

£

Gold and Silver

23,801

18,787

Shares

94,336

38,150

118,137

56,937

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Amounts owed by group undertakings

-

45,054

Directors' current accounts

402

684

402

45,738

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

13,162

13

Amounts owed to group undertakings

6,946

-

Other creditors

5,700

3,610

25,808

3,623

8.	RELATED PARTY DISCLOSURES

Included within creditors is an amount of £ 6,946 (2025: (£45,054)) due from ProAudium Limited.

During the year the company received dividends of £ 95,300 from ProAudium Ltd.