IRIS Accounts Production v26.1.0.639 04155304 Board of Directors 1.1.25 31.12.25 31.12.25 9.6.26 false true false false true false Auditors Opinion iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04155304 2024-12-31 04155304 2025-12-31 04155304 2025-01-01 2025-12-31 04155304 2023-12-31 04155304 2024-01-01 2024-12-31 04155304 2024-12-31 04155304 ns15:EnglandWales 2025-01-01 2025-12-31 04155304 ns14:PoundSterling 2025-01-01 2025-12-31 04155304 ns10:Director1 2025-01-01 2025-12-31 04155304 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04155304 ns10:SmallEntities 2025-01-01 2025-12-31 04155304 ns10:Audited 2025-01-01 2025-12-31 04155304 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 04155304 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04155304 ns10:FullAccounts 2025-01-01 2025-12-31 04155304 ns10:Director2 2025-01-01 2025-12-31 04155304 ns10:RegisteredOffice 2025-01-01 2025-12-31 04155304 ns5:CurrentFinancialInstruments 2025-12-31 04155304 ns5:CurrentFinancialInstruments 2024-12-31 04155304 ns5:ShareCapital 2025-12-31 04155304 ns5:ShareCapital 2024-12-31 04155304 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 04155304 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 04155304 ns5:PlantMachinery 2025-01-01 2025-12-31 04155304 ns5:ComputerEquipment 2024-12-31 04155304 ns5:ComputerEquipment 2025-01-01 2025-12-31 04155304 ns5:ComputerEquipment 2025-12-31 04155304 ns5:ComputerEquipment 2024-12-31 04155304 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 04155304 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31

REGISTERED NUMBER: 04155304 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

GIG Facades Limited

GIG Facades Limited (Registered number: 04155304)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

GIG Facades Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | D Mountford

| G Haidinger

| REGISTERED OFFICE: | 164 Field End Road

| Eastcote

| Middlesex

| HA5 1RH

| REGISTERED NUMBER: | 04155304 (England and Wales)

| AUDITORS: | Lawrence Johns

| Registered Auditors

| 164 Field End Road

| Eastcote

| Middlesex

| HA5 1RH

GIG Facades Limited (Registered number: 04155304)

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,120 |  | 2,061 |  |

CURRENT ASSETS

Stocks | 26,681 |  | 3,895 |  |

Debtors | 5 | 191,492 |  | 211,488 |  |

Cash at bank and in hand | 323,275 |  | 354,651 |  |

541,448 |  | 570,034 |  |

CREDITORS

Amounts falling due within one year | 6 | 166,787 |  | 302,784 |  |

NET CURRENT ASSETS | 374,661 |  | 267,250 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 376,781 |  | 269,311 |  |

CAPITAL AND RESERVES

Called up share capital | 50,000 |  | 50,000 |  |

Retained earnings | 326,781 |  | 219,311 |  |

SHAREHOLDERS' FUNDS | 376,781 |  | 269,311 |  |

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 9 June 2026 and were signed on its behalf by:

D Mountford - Director

GIG Facades Limited (Registered number: 04155304)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| GIG Facades 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.

| The financial statements are prepared in sterling , which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| Turnover

| The total turnover of the company for the year has been derived from its principal activity wholly undertaken in the United Kingdom. Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received excluding VAT. Revenue is recognised by reference to the point at which services have been rendered.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Office furniture & equipment | - | 25% on cost

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

| Impairment of fixed assets

| At each reporting end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

GIG Facades Limited (Registered number: 04155304)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Going concern

| The directors have at the time of approving the financial statements, a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

| Loans and receivables

| Trade debtors , loans and other receivables that have fixed or determinable payments that are not quoted in an active market are classified as 'loans and receivables'. Loans and receivables are measured at amortised cost using the effective interest method, less any impairment.

| Interest is recognised by applying the effective interest rate, except for short-term receivables when the recognition of interest would be immaterial.

| Impairment of financial assets

| Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

| Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in profit or loss.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

| Financial liabilities

| Basic financial liabilities are initially measured at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when, and only when, the company’s obligations are discharged, cancelled, or they expire.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

GIG Facades Limited (Registered number: 04155304)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

| Leases

| Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease asset are consumed.

| Critical accounting estimates and judgements

| In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 15 (2024 - 14 ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 January 2025 | 32,634 |  |

| Additions | 1,410 |  |

| At 31 December 2025 | 34,044 |  |

| DEPRECIATION

| At 1 January 2025 | 30,573 |  |

| Charge for year | 1,351 |  |

| At 31 December 2025 | 31,924 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,120 |  |

| At 31 December 2024 | 2,061 |  |

GIG Facades Limited (Registered number: 04155304)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 152,159 |  | 184,010 |  |

| Other debtors | 1,528 |  | 1,161 |  |

| Prepayments and accrued income | 37,805 |  | 26,317 |  |

191,492 |  | 211,488 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 22,101 |  | 17,409 |  |

| Amounts owed to group undertakings | - |  | 200,000 |  |

| Tax | 34,197 |  | 1,771 |  |

| Social security and other taxes | 20,710 |  | 22,768 |  |

| Accruals and deferred income | 89,779 |  | 60,836 |  |

166,787 |  | 302,784 |  |

7. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| T M O'Keeffe (Senior Statutory Auditor)

| for and on behalf of Lawrence Johns

8. | ULTIMATE CONTROLLING PARTY

| GIG Fassaden GmbH, a company incorporated in Austria, is the direct parent and the controlling shareholder of GIG Facades Limited.