Gentian Capital Investments Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13348627

Gentian Capital Investments Limited

Filleted Unaudited Financial Statements

31 December 2024

Gentian Capital Investments Limited

Financial Statements

Year ended 31 December 2024

Contents	Page

Statement of financial position	1

Notes to the financial statements	2

Gentian Capital Investments Limited

Statement of Financial Position

31 December 2024

	2024		2023
Note	£	£	£	£

Fixed assets

Investments	5		175,000		175,000

Current assets

Debtors	6	3		3

Creditors: amounts falling due within one year	7	175,000		175,000
		---------		---------
Net current liabilities			174,997		174,997
			---------		---------
Total assets less current liabilities			3		3
			----		----

Capital and reserves

Called up share capital	8	3	3
		----	----
Shareholders funds		3	3
		----	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 15 September 2025 , and are signed on behalf of the board by:

Mr N C Hanson

Director

Company registration number: 13348627

Gentian Capital Investments Limited

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Trafalgar House South, Trafalgar Street, Winchester, SO23 9DH, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis which is dependent upon the continued support of a related party. The related party has indicated their willingness to support the company in the foreseeable future by ensuring sufficient funds are available for the company to continue to trade.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2022: 3), which consisted of the directors only.

5. Investments

	Other investments other than loans
	£
Cost
At 1 January 2024 and 31 December 2024	175,000
	---------
Impairment
At 1 January 2024 and 31 December 2024	–
	---------

Carrying amount
At 31 December 2024	175,000
	---------
At 31 December 2023	175,000
	---------

6. Debtors

	2024	2023
	£	£
Other debtors	3	3
	----	----

7. Creditors: amounts falling due within one year

	2024	2023
	£	£
Amounts owed to related undertakings	175,000	175,000
	---------	---------

8. Called up share capital

Issued, called up and fully paid

	2024		2023
	No.	£	No.	£
Ordinary shares of £ 1 each	3	3	3	3
	----	----	----	----

9. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2024	2023	2024	2023
	£	£	£	£
Other related parties	–	–	( 175,000)	( 175,000)
	----	----	---------	---------