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GABLES HOLDINGS LIMITED

Registered Number
11116723
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

GABLES HOLDINGS LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Director

Mr R W Wilkinson

Registered Address

37 Belle Vue Road
Lincoln
LN1 1HH

Registered Number

11116723 (England and Wales)
GABLES HOLDINGS LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments41,108,5631,115,104
Investment property3145,151145,151
1,253,7141,260,255
Current assets
Debtors158,700147,472
Current asset investments5145,350132,656
Cash at bank and on hand91,472146,789
395,522426,917
Creditors amounts falling due within one year6(1,507,766)(1,613,492)
Net current assets (liabilities)(1,112,244)(1,186,575)
Total assets less current liabilities141,47073,680
Net assets141,47073,680
Capital and reserves
Called up share capital100100
Profit and loss account141,37073,580
Shareholders' funds141,47073,680
The financial statements were approved and authorised for issue by the Director on 22 July 2025, and are signed on its behalf by:
Mr R W Wilkinson
Director
Registered Company No. 11116723
GABLES HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

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).
Revenue from rendering of services
Revenue 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year11
3.Investment property

£
Fair value at 01 January 24145,151
At 31 December 24145,151
4.Fixed asset investments
Associates RPC Scarborough Limited The principal activity of RPC Scarborough Limited is property investment. Its financial period end is 30th September.

Investments in groups1

Other investments2

Total

£££
Cost or valuation
At 01 January 24501,115,0541,115,104
Transfers-(6,541)(6,541)
At 31 December 24501,108,5131,108,563
Net book value
At 31 December 24501,108,5131,108,563
At 31 December 23501,115,0541,115,104

Notes

1Investments in group undertakings and participating interests
2Other investments other than loans
5.Current asset investments
Current financial assets Cost or valuation At 1st January 2024 £132,656 Fair value adjustments £7,522 Additions £5,172 At 31st December 2024 £145,350 At 31st December 2024 £145,350 At 31st December 2023 £132,656
6.Creditors: amounts due within one year

2024

2023

££
Taxation and social security13,672-
Other creditors1,493,3841,612,782
Accrued liabilities and deferred income710710
Total1,507,7661,613,492