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2024-07-31 12741425 dpl:GroupUndertakings 2023-08-01 2024-07-31 12741425 dpl:ParticipatingInterests 2023-08-01 2024-07-31 12741425 dpl:GroupUndertakings core:ListedExchangeTraded 2023-08-01 2024-07-31 12741425 core:ListedExchangeTraded 2023-08-01 2024-07-31 12741425 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-08-01 2024-07-31 12741425 core:UnlistedNon-exchangeTraded 2023-08-01 2024-07-31 12741425 core:NetGoodwill 2025-07-31 12741425 core:IntangibleAssetsOtherThanGoodwill 2025-07-31 12741425 core:LandBuildings 2025-07-31 12741425 core:PlantMachinery 2025-07-31 12741425 core:Vehicles 2025-07-31 12741425 core:FurnitureFittings 2025-07-31 12741425 core:OfficeEquipment 2025-07-31 12741425 core:AfterOneYear 2025-07-31 12741425 core:WithinOneYear 2025-07-31 12741425 core:ListedExchangeTraded 2025-07-31 12741425 core:UnlistedNon-exchangeTraded 2025-07-31 12741425 core:ShareCapital 2025-07-31 12741425 core:SharePremium 2025-07-31 12741425 core:RevaluationReserve 2025-07-31 12741425 core:OtherReservesSubtotal 2025-07-31 12741425 core:RetainedEarningsAccumulatedLosses 2025-07-31 12741425 core:NetGoodwill 2024-07-31 12741425 core:IntangibleAssetsOtherThanGoodwill 2024-07-31 12741425 core:LandBuildings 2024-07-31 12741425 core:PlantMachinery 2024-07-31 12741425 core:Vehicles 2024-07-31 12741425 core:FurnitureFittings 2024-07-31 12741425 core:OfficeEquipment 2024-07-31 12741425 core:AfterOneYear 2024-07-31 12741425 core:WithinOneYear 2024-07-31 12741425 core:ListedExchangeTraded 2024-07-31 12741425 core:UnlistedNon-exchangeTraded 2024-07-31 12741425 core:ShareCapital 2024-07-31 12741425 core:SharePremium 2024-07-31 12741425 core:RevaluationReserve 2024-07-31 12741425 core:OtherReservesSubtotal 2024-07-31 12741425 core:RetainedEarningsAccumulatedLosses 2024-07-31 12741425 core:NetGoodwill 2023-07-31 12741425 core:IntangibleAssetsOtherThanGoodwill 2023-07-31 12741425 core:LandBuildings 2023-07-31 12741425 core:PlantMachinery 2023-07-31 12741425 core:Vehicles 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core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-07-31 12741425 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-07-31 12741425 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-07-31 12741425 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-07-31 12741425 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-07-31 12741425 bus:Director1 2024-08-01 2025-07-31

GIGIOLE HOLDING LTD

Registered Number
12741425
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

GIGIOLE HOLDING LTD
Company Information
for the year from 1 August 2024 to 31 July 2025

Director | SEVILLE, James Lee

Registered Address | Linen Hall 162-168 Regent Street Room 252-254
| London
| W1B 5TB

Registered Number | 12741425 (England and Wales)

GIGIOLE HOLDING LTD
Balance Sheet as at
31 July 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Called up share capital not paid |  |  |  | 100 |  |  |  | 100
Fixed assets |  |  |  |  |  |  |  |
Investments | 3 |  |  | 4,823,904 |  |  |  | 4,823,904
|  |  |  | 4,823,904 |  |  |  | 4,823,904
Current assets |  |  |  |  |  |  |  |
Cash at bank and on hand |  | - |  |  |  | 273 |  |
|  | - |  |  |  | 273 |  |
Creditors amounts falling due within one year | 4 | (4,853,998) |  |  |  | (4,848,543) |  |
Net current assets (liabilities) |  |  |  | (4,853,898) |  |  |  | (4,848,170)
Total assets less current liabilities |  |  |  | (29,994) |  |  |  | (24,266)
Net assets |  |  |  | (29,994) |  |  |  | (24,266)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (30,094) |  |  |  | (24,366)
Shareholders' funds |  |  |  | (29,994) |  |  |  | (24,266)

- 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 Director acknowledges 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 financial statements were approved and authorised for issue by the Director on 9 April 2026, and are signed on its behalf by:
SEVILLE, James Lee Director Registered Company No. 12741425

GIGIOLE HOLDING LTD
Notes to the Financial Statements
for the year ended 31 July 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.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| 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.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| 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.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

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

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 August 24 | 4,823,904 |  | 4,823,904
| At 31 July 25 | 4,823,904 |  | 4,823,904
| Net book value
| At 31 July 25 | 4,823,904 |  | 4,823,904
| At 31 July 24 | 4,823,904 |  | 4,823,904

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,800 |  | 930
| Amounts owed to related parties | 4,852,198 |  | 4,845,497
| Accrued liabilities and deferred income | - |  | 2,116
| Total | 4,853,998 |  | 4,848,543