REGISTERED NUMBER: 11820498 (England and Wales)

GILES ESTATE AGENTS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D Giles

SECRETARY:

REGISTERED OFFICE:

168 Tuckton Road

Bournemouth

Dorset

BH6 3JX

REGISTERED NUMBER:

11820498 (England and Wales)

ACCOUNTANTS:

The Accounting Bureau Ltd

87 North Road

Poole

Dorset

BH14 0LT

FIXED ASSETS

Intangible assets

4

167

1,167

Tangible assets

5

39,004

50,863

39,171

52,030

CURRENT ASSETS

Debtors

6

43,519

6,512

Cash at bank

20,009

75,507

63,528

82,019

CREDITORS

Amounts falling due within one year

7

102,251

114,516

NET CURRENT LIABILITIES

(38,723

)

(32,497

)

TOTAL ASSETS LESS CURRENT LIABILITIES

448

19,533

CAPITAL AND RESERVES

Called up share capital

110

110

Retained earnings

338

19,423

448

19,533

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

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

The financial statements were approved by the director and authorised for issue on 4 June 2026 and were signed by:

D Giles - Director

1.	STATUTORY INFORMATION

Giles Estate Agents Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - NIL ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

9,372

AMORTISATION

At 1 January 2025

8,205

Charge for year

1,000

At 31 December 2025

9,205

NET BOOK VALUE

At 31 December 2025

167

At 31 December 2024

1,167

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

62,616

32,355

94,971

Additions

2,146

7,852

9,998

At 31 December 2025

64,762

40,207

104,969

DEPRECIATION

At 1 January 2025

24,519

19,589

44,108

Charge for year

14,737

7,120

21,857

At 31 December 2025

39,256

26,709

65,965

NET BOOK VALUE

At 31 December 2025

25,506

13,498

39,004

At 31 December 2024

38,097

12,766

50,863

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

43,519

6,512

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

11,871

9,540

Taxation and social security

75,770

91,488

Other creditors

14,610

13,488

102,251

114,516