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Registration number: 12490848

Gayton Investments Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2025

Gayton Investments Limited
(Registration number: 12490848)

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Gayton Investments Limited
(Registration number: 12490848)

Company Information

Directors | D C Marsham K F Marsham

Registered office | Unit 2 Fordham House Fordham Cambridgeshire CB7 5LL

Registered number | 12490848

Gayton Investments Limited
(Registration number: 12490848)

Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Stocks | 4 | 1,927,938 | 1,920,050
Debtors | 5 | 317 | 1,746
Cash at bank and in hand |  | 2,207 | 297
|  | 1,930,462 | 1,922,093
Creditors: Amounts falling due within one year | 6 | (147,506) | (140,360)
Total assets less current liabilities |  | 1,782,956 | 1,781,733
Creditors: Amounts falling due after more than one year | 6 | (1,799,998) | (1,799,998)
Net liabilities |  | (17,042) | (18,265)
Capital and Reserves |  |  |
Called up share capital |  | 2 | 2
Retained Earnings |  | (17,044) | (18,267)
Shareholders' deficit |  | (17,042) | (18,265)

For the financial year ending 31 March 2025 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 7 October 2025 and signed on its behalf by:

......................................... D C Marsham Director

Gayton Investments Limited
(Registration number: 12490848)

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 2 Fordham House
Fordham
Cambridgeshire
CB7 5LL
England

These financial statements were authorised for issue by the Board on 7 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Gayton Investments Limited
(Registration number: 12490848)

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade Debtors

Trade Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Gayton Investments Limited
(Registration number: 12490848)

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Stocks

| 2025 £ | 2024 £
Other inventories | 1,927,938 | 1,920,050

Other inventories is comprised of the purchase of 5.18 hectares of land earmarked for residential development and the associated professional costs incurred with this project.

5 | Debtors

Current | 2025 £ | 2024 £
Trade Debtors | 27 | -
Prepayments | - | 1,301
Other debtors | 290 | 445
| 317 | 1,746

Gayton Investments Limited
(Registration number: 12490848)

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade Creditors | 213 | 109
Accruals and deferred income | 960 | 911
Other creditors | 146,333 | 139,340
| 147,506 | 140,360

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 1,799,998 | 1,799,998

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 1,799,998 | 1,799,998

Other borrowings relate to directors loans due to the directors of the company. There is no fixed date for repayment of these loans.