ACCOUNTS - Final Accounts preparation

Registered number: 16130829

GEM GROUP 365 LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2026

GEM GROUP 365 LIMITED

REGISTERED NUMBER: 16130829

BALANCE SHEET

AS AT 31 MARCH 2026

		2026
Note		£

Fixed assets
Investments	4		3,687,854
			3,687,854
Current assets
Debtors: amounts falling due within one year	5	100
		100
Creditors: amounts falling due within one year	6	(117,856)
Net current (liabilities)/assets			(117,756)
Total assets less current liabilities			3,570,098

Net assets			3,570,098

Capital and reserves
Called up share capital			100
Share premium account			3,569,998
			3,570,098

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GEM GROUP 365 LIMITED

REGISTERED NUMBER: 16130829

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

J J Dyer

Director

Date: 9 September 2026

The notes on pages 3 to 5 form part of these financial statements.

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GEM GROUP 365 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

1.	General information

Gem Group 365 Limited is a private company, limited by shares, registered in England and Wales, registration number 16130829. The registered office is Unit 1 Tanners Yard, London Road, Bagshot, GU19 5HD.
The principal activity of the company continued to be that of a holding company..

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” 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.

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GEM GROUP 365 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including the director, during the period was as follows:

			16 months ended 31 March
			2026
			No.

		Employees	1

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	3,687,854
	At 31 March 2026	3,687,854

Debtors

					2026
					£


	Other debtors	100
		100

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GEM GROUP 365 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

6.	Creditors: Amounts falling due within one year
		2026
		£

	Amounts owed to group undertakings	28,961
	Other creditors	88,895
		117,856

7.	Share capital
		2026
		£

		Allotted, called up and fully paid

		50 A Ordinary Shares shares of £1.00 each	50
		50 B Ordinary Shares shares of £1.00 each	50

			100

On incorporation 1 Ordinary £1 shares was issued at par.
During the year, on 3 October 2025, 99 Ordinary £1 shares was issued at par.
Subsequently, on 7 Novemember 2025, the 100 Ordinary £1 shares were re-designated as 50 A Ordinary £1 shares and 50 B Ordinary £1 shares.

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