REGISTERED NUMBER: 08957568 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

GAIAE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A Patel

REGISTERED OFFICE:

3rd Floor

Fairchild House

Redbourne Avenue

London

N3 2BP

REGISTERED NUMBER:

08957568 (England and Wales)

ACCOUNTANTS:

Hill Wooldridge & Co.

Monument House

215 Marsh Road

Pinner

HA5 5NE

FIXED ASSETS

Investments

4

56,433

56,433

CURRENT ASSETS

Debtors

5

27,998,171

25,237,647

Cash at bank

754

45,334

27,998,925

25,282,981

CREDITORS

Amounts falling due within one year

6

120,202

13,954

NET CURRENT ASSETS

27,878,723

25,269,027

TOTAL ASSETS LESS CURRENT LIABILITIES

27,935,156

25,325,460

CREDITORS

Amounts falling due after more than one year

7

4,541

14,167

NET ASSETS

27,930,615

25,311,293

CAPITAL AND RESERVES

Called up share capital

1

1

Capital contribution

27,894,457

25,223,663

Retained earnings

36,157

87,629

SHAREHOLDERS' FUNDS

27,930,615

25,311,293

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

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 23 September 2025 and were signed by:

A Patel - Director

1.	STATUTORY INFORMATION

Gaiae Limited 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.

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.

Investments

Investments are recognised at cost.

Taxation

Taxation for the year comprises current and deferred 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 or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2024

and 31 December 2024

56,433

NET BOOK VALUE

At 31 December 2024

56,433

At 31 December 2023

56,433

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

27,998,171

25,237,647

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

10,021

10,000

Trade creditors

13,441

216

Other creditors

96,740

3,738

120,202

13,954

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

4,541

14,167

8.	RELATED PARTY DISCLOSURES

The company has the following debtor loan balances with associate companies:

2024

2023

£

£

Delfo Limited (associate company)

1,986,836

1,986,836

Plinius Limited (associate company)

6,104,834

6,166,119

Dedalo1 Limited (associate company)

6,244,277

6,278,727

Setha Dalston Limited (associate company)

6,574,623

3,698,364

Delfo (Ilford) Limited (associate company)

5,873,527

5,873,527

Redbourne (Willesden) Limited (associate company)

1,214,074

1,234,074

The loan amounts bear no interest and have no specified repayment date.

The controlling party is Mr I Angelini.