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REGISTERED NUMBER: 09885348 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Gift Management Training & Development

Ltd

| Gift Management Training & Development |

| Ltd (Registered number: 09885348) |

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Report of the Accountants | 7 |

| Gift Management Training & Development |

| Ltd |

Company Information

for the Year Ended 30 November 2025

| DIRECTOR: | Mr G Furmedge

| REGISTERED OFFICE: | 3 Berrymoor Court

| Northumberland Business Park

| Cramlington

| Northumberland

| NE23 7RZ

| REGISTERED NUMBER: | 09885348 (England and Wales)

| ACCOUNTANTS: | AWS Accountancy Limited

| 3 Berrymoor Court

| Northumberland Business Park

| Cramlington

| Northumberland

| NE23 7RZ

| Gift Management Training & Development |

| Ltd (Registered number: 09885348) |

Balance Sheet

30 November 2025

30.11.25 | 30.11.24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 5,659 |  | 6,658 |  |

CURRENT ASSETS

Debtors | 5 | 34,636 |  | 6,812 |  |

Cash at bank | 13,307 |  | 12,325 |  |

47,943 |  | 19,137 |  |

CREDITORS

Amounts falling due within one year | 6 | 34,676 |  | 20,971 |  |

NET CURRENT ASSETS/(LIABILITIES) | 13,267 |  | (1,834 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 18,926 |  | 4,824 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 18,826 |  | 4,724 |  |

SHAREHOLDERS' FUNDS | 18,926 |  | 4,824 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| Gift Management Training & Development |

| Ltd (Registered number: 09885348) |

Balance Sheet - continued

30 November 2025

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 director and authorised for issue on 13 August 2026 and were signed by:

Mr G Furmedge - Director

| Gift Management Training & Development |

| Ltd (Registered number: 09885348) |

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| Gift Management Training & Development Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 15% on reducing balance

| Taxation

| Taxation for the year comprises current 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 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

| Gift Management Training & Development |

| Ltd (Registered number: 09885348) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

4. | TANGIBLE FIXED ASSETS

Fixtures |

and | Computer |

fittings | equipment | Totals |

| £ | £ | £

| COST

| At 1 December 2024

| and 30 November 2025 | 10,653 |  | 3,026 |  | 13,679 |  |

| DEPRECIATION

| At 1 December 2024 | 5,092 |  | 1,929 |  | 7,021 |  |

| Charge for year | 834 |  | 165 |  | 999 |  |

| At 30 November 2025 | 5,926 |  | 2,094 |  | 8,020 |  |

| NET BOOK VALUE

| At 30 November 2025 | 4,727 |  | 932 |  | 5,659 |  |

| At 30 November 2024 | 5,561 |  | 1,097 |  | 6,658 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

30.11.25 | 30.11.24 |

| £ | £

| Trade debtors | 31,344 |  | 3,488 |  |

| Directors' loan accounts | 2,779 |  | 2,862 |  |

| Prepayments | 513 |  | 462 |  |

34,636 |  | 6,812 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

30.11.25 | 30.11.24 |

| £ | £

| Trade creditors | 115 |  | 64 |  |

| Tax | 24,896 |  | 15,103 |  |

| Social security and other taxes | 307 |  | - |  |

| VAT | 8,548 |  | 5,032 |  |

| Accrued expenses | 810 |  | 772 |  |

34,676 |  | 20,971 |  |

| Gift Management Training & Development |

| Ltd (Registered number: 09885348) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25 | 30.11.24 |

| £ | £

| Mr G Furmedge

| Balance outstanding at start of year | 2,862 |  | (2,809 | ) |

| Amounts advanced | 4,176 |  | 5,671 |  |

| Amounts repaid | (4,259 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 2,779 |  | 2,862 |  |

| Gift Management Training & Development |

| Ltd |

Report of the Accountants to the Director of

Gift Management Training & Development

Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 November 2025 set out on pages one to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

AWS Accountancy Limited

3 Berrymoor Court

Northumberland Business Park

Cramlington

Northumberland

NE23 7RZ

13 August 2026