REGISTERED NUMBER: 08851503 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

BINIGILL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C P Gill

W P Gill

REGISTERED OFFICE:

18 Burntwood Road

Sevenoaks

Kent

TN13 1PT

REGISTERED NUMBER:

08851503 (England and Wales)

ACCOUNTANTS:

Sargeant Partnership Limited

Chartered Accountants

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

FIXED ASSETS

Tangible assets

4

316,633

104,601

Investment property

5

780,400

780,400

1,097,033

885,001

CURRENT ASSETS

Cash at bank

16,612

24,847

CREDITORS

Amounts falling due within one year

6

869,547

656,444

NET CURRENT LIABILITIES

(852,935

)

(631,597

)

TOTAL ASSETS LESS CURRENT LIABILITIES

244,098

253,404

CAPITAL AND RESERVES

Called up share capital

7

121

121

Revaluation reserve

8

369,668

369,668

Retained earnings

8

(125,691

)

(116,385

)

SHAREHOLDERS' FUNDS

244,098

253,404

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 19 April 2026 and were signed on its behalf by:

C P Gill - Director

1.	STATUTORY INFORMATION

Binigill 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 as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

not provided

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Foreign currencies

The accounts have been prepared in euros and the exchange rate at the year end was 1.1549

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

property

€

COST

At 1 February 2025

104,601

Additions

212,032

At 31 January 2026

316,633

NET BOOK VALUE

At 31 January 2026

316,633

At 31 January 2025

104,601

5.	INVESTMENT PROPERTY

Total

€

FAIR VALUE

At 1 February 2025

and 31 January 2026

780,400

NET BOOK VALUE

At 31 January 2026

780,400

At 31 January 2025

780,400

Fair value at 31 January 2026 is represented by:

€

Valuation in 2025

369,668

Cost

410,732

780,400

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

€

€

Other creditors

869,547

656,444

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

€

€

100

Ordinary

£1

121

121

8.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

€

€

€

At 1 February 2025

(116,385

)

369,668

253,283

Deficit for the year

(9,306

)

(9,306

)

At 31 January 2026

(125,691

)

369,668

243,977

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company owed C P Gill €434,046 (2025 : €327,504) and Mrs K Gill €434,046 (2025 : €327,504)

10.	ULTIMATE CONTROLLING PARTY

The controlling party is C P Gill.

11.	GOING CONCERN

The company continues to have the ongoing support of the Director and it is therefore appropriate for the company to be considered a Going concern.