Company Registration No. 01858394 (England and Wales)
GEMRULE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
25 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
7 Christie Way
Manchester
United Kingdom
M21 7QY
GEMRULE LIMITED
CONTENTS
Page
Company information
1
Directors' Report
2
Balance sheet
4
Notes to the financial statements
5
GEMRULE LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 25 MARCH 2026
- 1 -

The directors present their annual report and financial statements for the year ended 25 March 2026.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Ms Lesley Scott
Mr Jonathan Hardy
Ms Leanne Nangle
Mr David Lindsay
Ms Katherine Gregory
Mr Richard Weston
Dr Susan Murray
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Ms Lesley Scott
Director
3 June 2026
GEMRULE LIMITED
BALANCE SHEET
AS AT
25 MARCH 2026
25 March 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
17,000
17,000
Current assets
Cash at bank and in hand
50,518
32,549
Creditors: amounts falling due within one year
4
(50,510)
(32,541)
Net current assets
8
8
Net assets
17,008
17,008
Capital and reserves
Called up share capital
8
8
Other reserves
17,000
17,000
Total equity
17,008
17,008

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 25 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 3 June 2026 and are signed on its behalf by:
Ms Lesley Scott
Director
Company registration number 01858394 (England and Wales)
GEMRULE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 MARCH 2026
- 3 -
1
Accounting policies
Company information

Gemrule Limited is a private company limited by shares incorporated in England and Wales. The registered office is Bentham Hill House, Stockland Green Road, Tunbridge Wells, Kent, United Kingdom, TN3 0TJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Turnover

Turnover is recognised at the fair value of service charge income received during the year net of VAT. It is recognised as and when the service charge income falls due in accordance with the lease in place with the leaseholder.

1.3
Tangible fixed assets

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

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
0%

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
7
8
GEMRULE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 25 MARCH 2026
- 4 -
3
Tangible fixed assets
Land and buildings
£
Cost
At 26 March 2025 and 25 March 2026
17,000
Depreciation and impairment
At 26 March 2025 and 25 March 2026
-
0
Carrying amount
At 25 March 2026
17,000
At 25 March 2025
17,000
4
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
50,510
32,541
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