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GIOSG.COM LIMITED

Registered Number
10117449
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

GIOSG.COM LIMITED
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors | KARELO, Jussi Pekka
| RISSANEN, Ville-Matti Ilmari

Company Secretary | EBS CORPORATE SERVICES LIMITED

Registered Address | Innovation Centre
| Gallows Hill
| Warwick
| CV34 6UW

Registered Number | 10117449 (England and Wales)

GIOSG.COM LIMITED
Balance Sheet as at
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 554 |  |  |  | 137
|  |  |  | 554 |  |  |  | 137
Current assets |  |  |  |  |  |  |  |
Debtors |  | 17,016 |  |  |  | 11,232 |  |
Cash at bank and on hand |  | 9,546 |  |  |  | 19,013 |  |
|  | 26,562 |  |  |  | 30,245 |  |
Creditors amounts falling due within one year |  | (3,937) |  |  |  | (3,730) |  |
Net current assets (liabilities) |  |  |  | 22,625 |  |  |  | 26,515
Total assets less current liabilities |  |  |  | 23,179 |  |  |  | 26,652
Provisions for liabilities |  |  |  | - |  |  |  | (442)
Net assets |  |  |  | 23,179 |  |  |  | 26,210
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 5,000 |  |  |  | 5,000
Profit and loss account |  |  |  | 18,179 |  |  |  | 21,210
Shareholders' funds |  |  |  | 23,179 |  |  |  | 26,210

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 1 October 2025, and are signed on its behalf by:
KARELO, Jussi Pekka Director
RISSANEN, Ville-Matti Ilmari Director Registered Company No. 10117449

GIOSG.COM LIMITED
Notes to the Financial Statements
for the year ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Office Equipment | 3

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 July 24 | 516
| Additions | 712
| At 30 June 25 | 1,228
| Depreciation and impairment
| At 01 July 24 | 379
| Charge for year | 295
| At 30 June 25 | 674
| Net book value
| At 30 June 25 | 554
| At 30 June 24 | 137

4. | Controlling party
--- | ---
| Giosg.com OY is regarded by the directors as being the company's immediate and ultimate parent undertaking. The company's address is: Valimotie 21 00380, Helsinki Finland