Gigatt Estates And Investments Limited

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—7

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Accountant's Report

For The Year Ended 31 October 2025

Accountant's Report

In accordance with the engagement letter dated 15 July 2025, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.

You have acknowledged on the balance sheet as at year ended 31 October 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

31 July 2026

O A George & Co

Chartered Certified Accountants & Registered Auditors

104 New Cross Road

New Cross

London

SE14 5BA

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Gigatt Estates And Investments Limited

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: 10419060

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,104,198		1,780,902

			2,104,198		1,780,902
CURRENT ASSETS
Stocks	5	10,200		13,455
Debtors	6	36,280		4,162
Cash at bank and in hand		31,961		14,557

		78,441		32,174
Creditors: Amounts Falling Due Within One Year	7	(22,948 )		(7,836 )

NET CURRENT ASSETS (LIABILITIES)			55,493		24,338

TOTAL ASSETS LESS CURRENT LIABILITIES			2,159,691		1,805,240

Creditors: Amounts Falling Due After More Than One Year	8		(1,973,452 )		(1,860,784 )

NET ASSETS/(LIABILITIES)			186,239		(55,544 )

CAPITAL AND RESERVES
Called up share capital	10		264		264
Share premium account			261,000		261,000
Revaluation reserve	11		449,688		38,188
Profit and Loss Account			(524,713 )		(354,996 )

SHAREHOLDERS' FUNDS			186,239		(55,544)

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Gigatt Estates And Investments Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 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

U Ihesiene Director	N O Ihesiene Director
31 July 2026

The notes on pages 5 to 7 form part of these financial statements.

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Gigatt Estates And Investments Limited

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Gigatt Estates And Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10419060 . The registered office is 20 - 22 Wenlock Road, London, N1 7GU.

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. 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:

Freehold	2% on cost
Leasehold	2% on cost
Fixtures & Fittings	10% on cost
Computer Equipment	25% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Land & Property
	Freehold	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 November 2024	1,685,000	290,000	160	2,363	1,977,523
Additions	374,500	37,000	-	1,285	412,785

As at 31 October 2025	2,059,500	327,000	160	3,648	2,390,308

...CONTINUED

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Gigatt Estates And Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Depreciation
As at 1 November 2024	165,260	29,000	80	2,281	196,621
Provided during the period	78,830	10,240	16	403	89,489

As at 31 October 2025	244,090	39,240	96	2,684	286,110

Net Book Value
As at 31 October 2025	1,815,410	287,760	64	964	2,104,198

As at 1 November 2024	1,519,740	261,000	80	82	1,780,902

5. Stocks

	2025	2024
	£	£
Work in progress	10,200	13,455

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	8,780	4,162
Due after more than one year
Other debtors- Loan to Gigatt 1 Ltd	27,500	-

	36,280	4,162

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1	-
Other taxes and social security	382	433
Other creditors	3,443	3,443
Accruals and deferred income	18,924	3,960
Directors' loan accounts	198	-

	22,948	7,836

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

	2025	2024
	£	£
Other creditors- 91 Caterhatch	-	134,992
Bath Building Society	127,035	125,501
Precise Mortgages	134,637	134,640
Landbay Partners ltd - Finance	137,813	137,813
The Mortgage Lender- 7 Andrula	206,074	206,084
Paragon Mortgaes - 79 Brick Lane	257,044	261,338
Paragon Mortgages - 91 Caterhatch	309,407	284,063
Paragon Mortgages - 40 Manly Dixon	254,050	253,763

...CONTINUED

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Gigatt Estates And Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Director's Loans (Long Term)	362,964	215,000
Paragon Mortgages - 107 Newland St	75,050	-
Vida Homeloans -19 Furmston Place	109,378	107,590

	1,973,452	1,860,784

9. Secured Creditors

Of the creditors the following amounts are secured.

Company properties are all held as securities against their relating loans or mortgages, and relevant charges registered againt them by the lending companies.

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	264	264

11. Reserves

	Share Premium	Revaluation reserve	Profit and Loss Account
	£	£	£
As at 1 November 2024	261,000	38,188	(354,996 )
Loss for year	-	-	(169,717)

Surplus on revaluation	-	411,500	-

Other comprehensive income for the year	-	411,500	-

Total comprehensive income for the year	-	411,500	(169,717 )

As at 31 October 2025	261,000	449,688	(524,713 )

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Directors	U Ihesiene
	N O Ihesiene

Company Number	10419060

Registered Office	20 - 22 Wenlock Road
	London
	N1 7GU

Accountants	O A George & Co
	Chartered Certified Accountants & Registered Auditors
	104 New Cross Road
	New Cross
	London
	SE14 5BA