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Registered Number: 05116359
England and Wales
Abridged Accounts
for the year ended 31 October 2025
for
GILAND LIMITED

GILAND LIMITED Contents Page For the year ended 31 October 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

GILAND LIMITED Accountants' Report For the year ended 31 October 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Brumijan Ltd t/a All About Accounting 31 October 2025 .................................................... Brumijan Ltd t/a All About Accounting West Gate Lodge Cams Hall Estate Fareham PO16 8UP 21 April 2026 1

Registered Number: 05116359 GILAND LIMITED Statement of Financial Position As at 31 October 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Cash at bank and in hand |  | 385,435 |  | 371,902
Creditors: amount falling due within one year |  | (5,724) |  | (5,369)
Net current assets |  | 379,711 |  | 366,533
Total assets less current liabilities |  | 379,711 |  | 366,533
Net assets |  | 379,711 |  | 366,533
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | 379,709 |  | 366,531
Shareholders' funds |  | 379,711 |  | 366,533
For the year ended 31 October 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 members have not required the company to obtain an audit of its accounts for the year in question 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 accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 21 April 2026 and were signed by:
------------------------------- Gillian RITCHIE Director
2

GILAND LIMITED Notes to the Abridged Financial Statements For the year ended 31 October 2025
General Information GILAND LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05116359, registration address West Gate Lodge, Cams Hall Estate, Fareham, Hampshire, PO16 8UP. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
3