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REGISTERED NUMBER: 13066442 (England and Wales)

Financial Statements for the Year Ended 31st December 2025

for

Gicon Limited

| Gicon Limited (Registered number: 13066442) |

Contents of the Financial Statements

for the Year Ended 31st December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Gicon Limited |

Company Information

for the Year Ended 31st December 2025

| DIRECTORS: | Dr Frank Adam

| Mr Robert David Jenkins

| Mr Ralf Trapphoff

| REGISTERED OFFICE: | Thorneloe House

| 25 Barbourne Road

| Worcester

| Worcestershire

| WR1 1RU

| REGISTERED NUMBER: | 13066442 (England and Wales)

| AUDITORS: | Richards Sandy Audit Services Limited

| (Statutory Auditor)

| Thorneloe House

| 25 Barbourne Road

| Worcester

| WR1 1RU

| Gicon Limited (Registered number: 13066442) |

Balance Sheet

31st December 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 4,107 |  | 6,649 |  |

Cash at bank | 19,330 |  | 15,212 |  |

23,437 |  | 21,861 |  |

CREDITORS

Amounts falling due within one year | 5 | 5,934 |  | 7,214 |  |

NET CURRENT ASSETS | 17,503 |  | 14,647 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 17,503 |  | 14,647 |  |

CAPITAL AND RESERVES

Called up share capital | 10,000 |  | 10,000 |  |

Retained earnings | 7,503 |  | 4,647 |  |

17,503 |  | 14,647 |  |

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th March 2026 and were signed on its behalf by:

Mr Robert David Jenkins - Director

| Gicon Limited (Registered number: 13066442) |

Notes to the Financial Statements

for the Year Ended 31st December 2025

1. | STATUTORY INFORMATION

| Gicon 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.

| TURNOVER

| Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.

| FINANCIAL INSTRUMENTS

| The company has elected to apply the provisions of Section 11' Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised when the company becomes party to contractual provisions of the instrument.

| Financial assets are offset, with the net amounts presented in the accounts where there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic Financial Assets

| Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Basic Financial Liabilities

| Basic financial liabilities, including trade and other payables, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future receipts, discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of the operations from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction cost.

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Gicon Limited (Registered number: 13066442) |

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 4,000 |  | 6,500 |  |

| VAT | 65 |  | 108 |  |

| Prepayments | 42 |  | 41 |  |

4,107 |  | 6,649 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Corporation tax | 695 |  | 1,356 |  |

| Social security and other taxes | 875 |  | 634 |  |

| Directors' current accounts | 1,974 |  | 1,474 |  |

| Accruals | 2,390 |  | 3,750 |  |

5,934 |  | 7,214 |  |

6. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Miss Aimee Stinton FCCA (Senior Statutory Auditor)

| for and on behalf of Richards Sandy Audit Services Limited

7. | FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

| In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

8. | ULTIMATE PARENT COMPANY

| The immediate parent company is Gicon - Grossmann Ingenieur Consult GmbH, whose registered office is Tiergartenstrasse 48, Dresden, Germany, 01219.

| The ultimate parent company is Gicon Holdings GmbH, whose registered office is District Court Dresden, Amtsgericht, Dresden, Germany, 43994.