Gaanan Limited

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

Registered number: 12912764

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		2,035,000		1,195,000

			2,035,000		1,195,000
CURRENT ASSETS
Debtors	5	9,615		-
Cash at bank and in hand		61,705		9,605

		71,320		9,605
Creditors: Amounts Falling Due Within One Year	6	(2,640 )		(2,172 )

NET CURRENT ASSETS (LIABILITIES)			68,680		7,433

TOTAL ASSETS LESS CURRENT LIABILITIES			2,103,680		1,202,433

Creditors: Amounts Falling Due After More Than One Year	7		(2,486,971 )		(1,430,946 )

NET LIABILITIES			(383,291 )		(228,513 )

CAPITAL AND RESERVES
Called up share capital	9		10,010		10,010
Fair value reserve	10		(228,387 )		(124,042 )
Profit and Loss Account			(164,914 )		(114,481 )

SHAREHOLDERS' FUNDS			(383,291)		(228,513)

Page 1

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Gaanan Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 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

Mr C Lhert

Director

15 May 2026

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

1. General Information

Gaanan Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12912764 . The registered office is 85 Great Portland Street, London, W1W 7LT.

The presentation currency of the financial statements is the Pound Sterling (£).

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 rental of Investment Property.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Investment Property

	2026
	£
Fair Value
As at 1 April 2025	1,195,000
Additions	944,345
Fair value adjustments	(104,345 )

As at 31 March 2026	2,035,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2026	2025
	£	£
Cost	2,263,387	1,319,042

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Gaanan Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Investment Property was revalued on an open market basis on 30 April 2026 by the director.

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	9,615	-

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Accruals and deferred income	2,640	2,172

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	311,094	311,093
Directors loan account	2,175,877	1,119,853

	2,486,971	1,430,946

The directors loan bears interest at 3.74% above the Bank of England base rate and is repayable on demand.

8. Secured Creditors

The bank loans are secured against Investment Property.

	2026		2025
	£		£
Bank loans and overdrafts	311,094		311,093

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10,010	10,010

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Gaanan Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

10. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 April 2025	(124,042 )	(114,481 )
Loss for the year and total comprehensive income	-	(154,779 )

Movements in fair value reserve	(104,345)	-
Transfer to/from Fair value reserve	-	104,346

As at 31 March 2026	(228,387 )	(164,914 )

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