Giosec UK Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 06483497

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		30,037		26,375

			30,037		26,375
CURRENT ASSETS
Stocks	5	200,000		92,500
Debtors	6	1,093		1,991
Cash at bank and in hand		546		-

		201,639		94,491
Creditors: Amounts Falling Due Within One Year	7	(441,517 )		(326,599 )

NET CURRENT ASSETS (LIABILITIES)			(239,878 )		(232,108 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(209,841 )		(205,733 )

NET LIABILITIES			(209,841 )		(205,733 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(209,842 )		(205,734 )

SHAREHOLDERS' FUNDS			(209,841)		(205,733)

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Giosec UK Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr John Bisseru

Director

28/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Giosec UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06483497 . The registered office is Beckwith Barn, Warren Estate, Lordship Road , Writtle, Essex, CM1 3WT.

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:

Plant & Machinery	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	33% straight line

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 (2025: 1)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	20,695	69,990	39,932	130,617
Additions	-	8,514	8,979	17,493

As at 31 January 2026	20,695	78,504	48,911	148,110

...CONTINUED

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Giosec UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Depreciation
As at 1 February 2025	11,867	57,875	34,500	104,242
Provided during the period	2,207	4,752	6,872	13,831

As at 31 January 2026	14,074	62,627	41,372	118,073

Net Book Value
As at 31 January 2026	6,621	15,877	7,539	30,037

As at 1 February 2025	8,828	12,115	5,432	26,375

5. Stocks

	2026	2025
	£	£
Work in progress	200,000	92,500

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	1,093	1,991

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,640	1,640
Other creditors	439,877	324,959

	441,517	326,599

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

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