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Company No: 08325096 (England and Wales)

# GIGATUX LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

GIGATUX LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

GIGATUX LIMITED

## BALANCE SHEET

As at 31 December 2025
GIGATUX LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 12,586 |  | 17,900
|  | 12,586 |  | 17,900
Current assets |  |  |  |
Debtors | 4 | 53 |  | 909
Cash at bank and in hand | 5 | 15,279 |  | 4,955
|  | 15,332 |  | 5,864
Creditors: amounts falling due within one year | 6 | ( 22,823) |  | ( 21,757)
Net current liabilities |  | (7,491) |  | (15,893)
Total assets less current liabilities |  | 5,095 |  | 2,007
Net assets |  | 5,095 |  | 2,007
Capital and reserves |  |  |  |
Called-up share capital | 7 | 1 |  | 1
Profit and loss account |  | 5,094 |  | 2,006
Total shareholder's funds |  | 5,095 |  | 2,007

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

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Gigatux Limited (registered number: 08325096) were approved and authorised for issue by the Director on 13 April 2026. They were signed on its behalf by:

M P Warne Director |

GIGATUX LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
GIGATUX LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Gigatux Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 132 275 New North Road, London, N1 7AA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director notes that the business has net assets of £5,095. The Company is supported through loans from the director. The director has confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the director will continue to support the Company. Given the current position, the director believes that any foreseeable debts can be met 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.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Revenue from services is recognised as they are delivered.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 1 - 5 years straight line
Other intangible assets | 5 years straight line

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### 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.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Intangible assets

| Goodwill |  | Other intangible assets |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 January 2025 | 53,800 |  | 22,375 |  | 76,175
Disposals | 0 |  | ( 5,594) |  | ( 5,594)
At 31 December 2025 | 53,800 |  | 16,781 |  | 70,581
Accumulated amortisation |  |  |  |  |
At 01 January 2025 | 53,800 |  | 4,475 |  | 58,275
Charge for the financial year | 0 |  | 862 |  | 862
Disposals | 0 |  | ( 1,142) |  | ( 1,142)
At 31 December 2025 | 53,800 |  | 4,195 |  | 57,995
Net book value |  |  |  |  |
At 31 December 2025 | 0 |  | 12,586 |  | 12,586
At 31 December 2024 | 0 |  | 17,900 |  | 17,900

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Corporation tax | 0 |  | 909
Other debtors | 53 |  | 0
| 53 |  | 909

#### 5. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 15,279 |  | 4,955

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Taxation and social security | 621 |  | 0
Other creditors | 22,202 |  | 21,757
| 22,823 |  | 21,757

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1 Ordinary share of £ 1.00 | 1 |  | 1