Gaining Solutions Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10267887

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	4	96,940		493,854
Cash at bank and in hand		2,444		5,160

		99,384		499,014
Creditors: Amounts Falling Due Within One Year	5	(77,928 )		(470,774 )

NET CURRENT ASSETS (LIABILITIES)			21,456		28,240

TOTAL ASSETS LESS CURRENT LIABILITIES			21,456		28,240

Creditors: Amounts Falling Due After More Than One Year	6		(21,801 )		(27,769 )

NET (LIABILITIES)/ASSETS			(345 )		471

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(445 )		371

SHAREHOLDERS' FUNDS			(345)		471

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Gaining Solutions Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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 M P Harding

Director

25/09/2026

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

1. General Information

Gaining Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10267887 . The registered office is 22 Church Street, Rickmansworth, WD3 1DD.

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 presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

2.2. Going Concern Disclosure

The director has assessed the balance sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

2.3. Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the Company's activities. Turnover is shown net of value added tax (VAT).

The Company recognises revenue when the value of services provided to date can be reliably measured.

2.4. 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:

2.5. Financial Instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

...CONTINUED

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Gaining Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Financial Instruments - continued

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities

Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

2.6. Taxation

Current Tax

Tax is recognised in profit or loss, except that a change in attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in countries where the Company operates and generates taxable income.

2.7. Pensions

Defined contribution schemes

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 15 (2025: 21)

4. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	493,752
Other debtors	96,940	102

	96,940	493,854

Included within trade debtors above is a balance of £NIL (2025 - £493,752) owed to the Company by a company under the control of the director.

Included within other debtors is a balance of £96,840 (2025 - £NIL) owed to the Company by a company under the control of the director.

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Gaining Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	6,023	5,977
Other creditors	800	383,654
Taxation and social security	71,105	81,143

	77,928	470,774

Included within other creditors is a balance of £NIL (2025 - £ 381,629) owed by the Company to a company under the control of the director.

6. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	21,801	27,769

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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