Giviro Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10084303

Giviro Limited

Filleted Unaudited Financial Statements

31 March 2025

Giviro Limited

Financial Statements

Year ended 31 March 2025

Contents	Page

Directors' report	1

Report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

Giviro Limited

Directors' Report

Year ended 31 March 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2025 .

Directors

The directors who served the company during the year were as follows:

Mrs E M Onslow
Mr F W L Onslow
Miss V G Onslow

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 28 November 2025 and signed on behalf of the board by:

Miss V G Onslow

Director

Registered office:

Bourne House

475 Godstone Road

Whyteleafe

Surrey

CR3 0BL

Giviro Limited

Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Giviro Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Giviro Limited for the year ended 31 March 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.

BAILHACHE LINTON LLP Accountants

Bourne House 475 Godstone Road Whyteleafe Surrey CR3 0BL

28 November 2025

Giviro Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Fixed assets

Investments	4		1,824,367	1,845,670

Current assets

Debtors	5	3	3
Cash at bank and in hand		2,062	4,395
		-------	-------
		2,065	4,398

Creditors: amounts falling due within one year	6	75,779		75,259
		--------		--------
Net current liabilities			73,714	70,861
			------------	------------
Total assets less current liabilities			1,750,653	1,774,809

Creditors: amounts falling due after more than one year	7	1,212,605	1,287,505
		------------	------------
Net assets		538,048	487,304
		------------	------------

Capital and reserves

Called up share capital	3	3
Profit and loss account	538,045	487,301
	---------	---------
Shareholders funds	538,048	487,304
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Giviro Limited

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 28 November 2025 , and are signed on behalf of the board by:

Miss V G Onslow

Director

Company registration number: 10084303

Giviro Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Bourne House, 475 Godstone Road, Whyteleafe, Surrey, CR3 0BL.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Revenue represents income from listed investments.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Investments

Investments in listed company shares are remeasured to market value at each Statement of Financial Position date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

4. Investments

	Other investments other than loans
	£
Cost
At 1 April 2024	1,845,670
Additions	39,913
Disposals	( 83,143)
Revaluations	21,927
	------------
At 31 March 2025	1,824,367
	------------
Impairment
At 1 April 2024 and 31 March 2025	–
	------------

Carrying amount
At 31 March 2025	1,824,367
	------------
At 31 March 2024	1,845,670
	------------

5. Debtors

	2025	2024
	£	£
Other debtors	3	3
	----	----

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	407	–
Other loans	72,000	72,000
Other creditors	3,372	3,259
	--------	--------
	75,779	75,259
	--------	--------

7. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other loans	1,212,605	1,287,505
	------------	------------

8. Related party transactions

Included within other loans is an amount of £1,284,605 (2024: £1,359,505) loaned interest free by Kingscroft Motor Company Limited, a company with common directors, who are also shareholders along with family members.