REGISTERED NUMBER: 12027930 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Giles Group Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L E Giles

REGISTERED OFFICE:

Building 62

Bentwaters Parks

Rendlesham

Woodbridge

Suffolk

IP12 2TW

REGISTERED NUMBER:

12027930 (England and Wales)

ACCOUNTANTS:

Pinfold & Co

8 Deben Mill Business Centre

Old Maltings Approach

Woodbridge

Suffolk

IP12 1BL

FIXED ASSETS

Investments

4

471,037

461,037

CURRENT ASSETS

Debtors

8,555

9,280

Cash at bank

1,297

18

9,852

9,298

CREDITORS

Amounts falling due within one year

(103,627

)

(103,537

)

NET CURRENT LIABILITIES

(93,775

)

(94,239

)

TOTAL ASSETS LESS CURRENT LIABILITIES

377,262

366,798

CREDITORS

Amounts falling due after more than one year

-

(50,000

)

NET ASSETS

377,262

316,798

CAPITAL AND RESERVES

Called up share capital

5

100

100

Retained earnings

377,162

316,698

SHAREHOLDERS' FUNDS

377,262

316,798

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 May 2026 and were signed by:

L E Giles - Director

1.	STATUTORY INFORMATION

Giles Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Preparation of consolidated financial statements

The financial statements contain information about Giles Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 April 2025

461,037

Additions

10,000

At 31 March 2026

471,037

NET BOOK VALUE

At 31 March 2026

471,037

At 31 March 2025

461,037

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

£1

100

100

6.	SUMMARY OF TRANSACTIONS WITH DIRECTORS

The following advances by and repayments to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

L E Giles

Balance outstanding at start of year

1

212

Amounts repaid

(1

)

(211

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

1

7.	RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £8,555 (2025: £9,279) from related parties.