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Registered number: 12109252
Gather Students Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Harris & Company (C.A.) Limited
Gather Students Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Gather Students Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 12109252

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 459 |  | 1,959
|  |  | 459 |  | 1,959
CURRENT ASSETS
Debtors | 5 | 5,334,771 |  | 4,485,791 |
Cash at bank and in hand |  | 54,145 |  | - |
|  | 5,388,916 |  | 4,485,791 |
Creditors: Amounts Falling Due Within One Year | 6 | (5,129,177 ) |  | (4,255,693 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 259,739 |  | 230,098
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 260,198 |  | 232,057
NET ASSETS |  |  | 260,198 |  | 232,057
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 260,098 |  | 231,957
SHAREHOLDERS' FUNDS |  |  | 260,198 |  | 232,057

Page 1
Page 2
Gather Students Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 S Tse Director
3 August 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Gather Students Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Gather Students Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12109252 . The registered office is 3rd Floor 1 Ashley Road, Altrincham, Cheshire, WA14 2DT .
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
2.2. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for rental income provided in the normal course of business.
2.3. 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 | 5 years straight line
Computer Equipment | 3 years straight line

2.4. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
...CONTINUED
Page 3
Page 4
Gather Students Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Financial Instruments - continued
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
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.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
2.6. 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.
2.7. Judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
Page 4
Page 5
Gather Students Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 7,019 | 7,711 | 14,730
As at 31 December 2025 | 7,019 | 7,711 | 14,730
Depreciation
As at 1 January 2025 | 7,019 | 5,752 | 12,771
Provided during the period | - | 1,500 | 1,500
As at 31 December 2025 | 7,019 | 7,252 | 14,271
Net Book Value
As at 31 December 2025 | - | 459 | 459
As at 1 January 2025 | - | 1,959 | 1,959

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 5,321,058 |  | 4,471,759
Other debtors | 13,713 |  | 14,032
| 5,334,771 |  | 4,485,791

The amounts owed by group undertakings are unsecured, interest free and are repayable on demand.
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 65,369 |  | 27,783
Bank loans and overdrafts | - |  | 514
Amounts owed to group undertakings | 4,957,653 |  | 4,123,942
Other creditors | 37,372 |  | 35,400
Taxation and social security | 68,783 |  | 68,054
| 5,129,177 |  | 4,255,693

The amounts owed to group undertakings are unsecured, interest free and are payable on demand.
Page 5
Page 6
Gather Students Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

8. Other Commitments
Lessor
At the reporting end date the company had contracted with tenants for the following minimum lease payments:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 1,233,848 |  | 1,242,654
| 1,233,848 |  | 1,242,654

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