REGISTERED NUMBER: 09671936 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2026

for

Gigabyte Software Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R Corley

A C Roberts

REGISTERED OFFICE:

Suite 1, First Floor

Coachworks Arcade

Northgate Street

Chester

Cheshire

CH1 2EY

REGISTERED NUMBER:

09671936 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Ltd

Chartered Accountants

Suite 1, First Floor

Coachworks Arcade

Northgate Street

Chester

Cheshire

CH1 2EY

FIXED ASSETS

Tangible assets

4

5,241

3,780

Investments

5

380

380

5,621

4,160

CURRENT ASSETS

Debtors

6

69,045

103,303

Cash at bank

25,689

82,648

94,734

185,951

CREDITORS

Amounts falling due within one year

7

(37,833

)

(25,675

)

NET CURRENT ASSETS

56,901

160,276

TOTAL ASSETS LESS CURRENT LIABILITIES

62,522

164,436

CREDITORS

Amounts falling due after more than one year

8

(18,840

)

(24,625

)

NET ASSETS

43,682

139,811

CAPITAL AND RESERVES

Called up share capital

938

938

Share premium

-

203,406

Retained earnings

42,744

(64,533

)

SHAREHOLDERS' FUNDS

43,682

139,811

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 26 October 2026 and were signed on its behalf by:

R Corley - Director

1.	STATUTORY INFORMATION

Gigabyte Software 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

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 3 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 August 2025

895

17,316

18,211

Additions

-

3,922

3,922

At 31 July 2026

895

21,238

22,133

DEPRECIATION

At 1 August 2025

895

13,536

14,431

Charge for year

-

2,461

2,461

At 31 July 2026

895

15,997

16,892

NET BOOK VALUE

At 31 July 2026

-

5,241

5,241

At 31 July 2025

-

3,780

3,780

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 August 2025

and 31 July 2026

380

NET BOOK VALUE

At 31 July 2026

380

At 31 July 2025

380

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

42,228

65,250

Other debtors

26,817

38,053

69,045

103,303

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

5,812

5,700

Trade creditors

8,397

2,895

Taxation and social security

(5,320

)

2,947

Other creditors

28,944

14,133

37,833

25,675

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

18,840

24,625

2026

2025

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

950

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2026 and 31 July 2025:

2026

2025

£

£

R Corley

Balance outstanding at start of year

20,319

312

Amounts advanced

66,211

21,306

Amounts repaid

(86,130

)

(1,299

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

400

20,319

A C Roberts

Balance outstanding at start of year

-

-

Amounts advanced

39,189

-

Amounts repaid

(39,189

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

10.	RELATED PARTY DISCLOSURES

Included in other debtors is £400 owed by Mr R Corley (2025 : £20,319), a director of the company. This loan is interest free and was repaid in full in March 2027.