Gigasure Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15019007

		31 December 2025		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,627,975		1,103,533
Tangible Assets	5		15,553		8,972

			1,643,528		1,112,505
CURRENT ASSETS
Debtors	6	657,242		288,153
Cash at bank and in hand		1,495,000		435,943

		2,152,242		724,096
Creditors: Amounts Falling Due Within One Year	7	(493,550 )		(299,673 )

NET CURRENT ASSETS (LIABILITIES)			1,658,692		424,423

TOTAL ASSETS LESS CURRENT LIABILITIES			3,302,220		1,536,928

NET ASSETS			3,302,220		1,536,928

CAPITAL AND RESERVES
Called up share capital	8		1,629		1,400
Share premium account			4,048,611		1,998,842
Profit and Loss Account			(748,020 )		(463,314 )

SHAREHOLDERS' FUNDS			3,302,220		1,536,928

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Gigasure Services Limited

Balance Sheet (continued)

As At 31 December 2025

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

E M Suarez De Sola

Director

08/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Gigasure Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15019007 . The registered office is 1st Floor 239 Kensington High Street, London, United Kingdom, W8 6SN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are development costs It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

3 years straightline

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Gigasure Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 8)

4. Intangible Assets

	Development Costs
	£
Cost
As at 1 January 2025	1,150,399
Additions	687,574
Disposals	(3,840 )

As at 31 December 2025	1,834,133

Amortisation
As at 1 January 2025	46,866
Provided during the period	159,676
Disposals	(384 )

As at 31 December 2025	206,158

Net Book Value
As at 31 December 2025	1,627,975

As at 1 January 2025	1,103,533

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	13,503
Additions	12,881

As at 31 December 2025	26,384

Depreciation
As at 1 January 2025	4,531
Provided during the period	6,300

As at 31 December 2025	10,831

Net Book Value
As at 31 December 2025	15,553

As at 1 January 2025	8,972

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Gigasure Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	31 December 2025	31 December 2024
	£	£
Due within one year
Prepayments and accrued income	336,193	55,988
Other debtors	89,158	78,159
Deferred tax current asset	231,891	154,006

	657,242	288,153

7. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Trade creditors	30,577	145,246
Other taxes and social security	33,409	25,183
Other creditors	3,096	125,501
Pension Payable	3,039	-
Accruals and deferred income	423,429	3,547
Director's loan account	-	196

	493,550	299,673

8. Share Capital

	31 December 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	1,629	1,400

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