Company No: 08646999 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Directors	Mr I Kalecinski
	Mr G L Rollins

Registered office	C/O Kreston Reeves Llp Nile House
	Nile Street
	Brighton
	BN1 1HW
	United Kingdom

Company number

08646999 (England and Wales)

Accountant	Kreston Reeves LLP
	Projects Nile House
	Nile Street
	Brighton
	BN1 1HW

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of GNI Projects Limited for the financial year ended 31 August 2025 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

It is your duty to ensure that GNI Projects Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of GNI Projects Limited. You consider that GNI Projects Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of GNI Projects Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report is made solely to the Board of Directors of GNI Projects Limited, as a body, in accordance with the terms of our engagement letter dated 23 February 2026. Our work has been undertaken solely to prepare for your approval the financial statements of GNI Projects Limited and state those matters that we have agreed to state to the Board of Directors of GNI Projects Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GNI Projects Limited and its Board of Directors as a body for our work or for this report.

Kreston Reeves LLP

Projects Nile House
Nile Street
Brighton
BN1 1HW

05 May 2026

		2025		2024
		£		£
Fixed assets		-		166
Current assets		6,696		9,084
Creditors: amounts falling due within one year		( 6,656)		( 6,656)
Net current assets		40		2,428
Total assets less current liabilities		40		2,594
Accruals and deferred income		( 1,380)		( 1,320)
Net (liabilities)/assets		( 1,340)		1,274
Capital and reserves		( 1,340)		1,274

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

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements;
• These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime;
• These financial statements have been delivered in accordance with the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of GNI Projects Limited (registered number: 08646999) were approved and authorised for issue by the Board of Directors on 04 May 2026 and were signed on its behalf by:

Mr G L Rollins Director

1. Company information

The Company is a private company limited by shares and is incorporated in the United Kingdom and registered in England and Wales (Company no. 08646999). The address of its registered office is C/O Kreston Reeves Llp Nile House, Nile Street, Brighton, BN1 1HW, United Kingdom.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the financial year, including directors	2		2