GALIAN INVESTMENTS LTD


Directors	Mrs A C King
	Mr I S King


Registered Address	42 Lytton Road
	Barnet
	EN5 5BY


Registered Number	13778754 (England and Wales)

Statement of Financial Position
31 December 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	4	380,862		312,164
Cash at bank and on hand		100		-
		380,962		312,164
Creditors amounts falling due within one year	5	(68,814)		(36,216)
Net current assets (liabilities)			312,148		275,948
Total assets less current liabilities			312,148		275,948
Net assets			312,148		275,948
Capital and reserves
Called up share capital			2,002		2,002
Profit and loss account			310,146		273,946
Shareholders' funds			312,148		275,948

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 September 2026, and are signed on its behalf by:

Mr I S King
Director
Registered Company No. 13778754

GALIAN INVESTMENTS LTD

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Fixed asset investments
	The company holds 1 ordinary share of £0.01 in Galian Group Ltd.

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by associates and joint ventures / participating interests	70,700	-
Other debtors	310,162	312,164
Total	380,862	312,164

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Other creditors	68,814	36,216
Total	68,814	36,216

6.	Related party transactions
	As at the balance sheet date, included in creditors due within one year is £14 (2024: £16), due and payable to the director. The amount is interest-free and repayable upon demand. As at balance sheet date, included in debtors due within one year is £310,162 ( 2024: £310,162) due from Galian Property LLP. The amount is interest-free and repayable on demand. The LLP and company are under common control by the directors. As at balance sheet date, included in debtors due within one year is £70,700 ( 2024: Nil ) due from Galian Group Ltd. The amount is interest-free and repayable on demand. The company is under common control by the directors.

Related party transactions

As at the balance sheet date, included in creditors due within one year is £14 (2024: £16), due and payable to the director. The amount is interest-free and repayable upon demand.

As at balance sheet date, included in debtors due within one year is £310,162 ( 2024: £310,162) due from Galian Property LLP. The amount is interest-free and repayable on demand. The LLP and company are under common control by the directors. 

As at balance sheet date, included in debtors due within one year is £70,700 ( 2024: Nil ) due from Galian Group Ltd. The amount is interest-free and repayable on demand. The company is under common control by the directors.