Company registration number 10694781 (England and Wales)
GOODSON INVESTMENTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
GOODSON INVESTMENTS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
GOODSON INVESTMENTS LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
5
683,301
625,042
Current assets
Debtors
7
525,531
410,325
Cash at bank and in hand
28,414
8,684
553,945
419,009
Creditors: amounts falling due within one year
8
(51,752)
(48,891)
Net current assets
502,193
370,118
Net assets
1,185,494
995,160
Capital and reserves
Called up share capital
10
10
Revaluation reserve
9
(36,193)
(103,962)
Profit and loss reserves
1,221,677
1,099,112
Total equity
1,185,494
995,160

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 17 March 2026
Mr D Benatoff
Director
Company registration number 10694781 (England and Wales)
GOODSON INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Goodson Investments Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 33 Upper Addison Gardens, London, W14 8AJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

GOODSON INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

GOODSON INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
GOODSON INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 and 31 March 2025
7,137
Depreciation and impairment
At 1 April 2024 and 31 March 2025
7,137
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
683,301
625,042
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 April 2024
625,042
Additions
3,705
Valuation changes
269,202
Return of principal
(214,648)
At 31 March 2025
683,301
Carrying amount
At 31 March 2025
683,301
At 31 March 2024
625,042
6
Financial instruments
2025
2024
£
£
Carrying amount of financial assets include:
Instruments measured at fair value through profit or loss
683,301
625,042
GOODSON INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
22,820
22,820
Amounts owed by group undertakings and undertakings in which the company has a participating interest
168,379
-
0
Other debtors
334,332
387,505
525,531
410,325
8
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
0
39
Corporation tax
49,554
46,573
Other creditors
2,198
2,279
51,752
48,891
9
Revaluation reserve
2025
2024
£
£
At the beginning of the year
(103,962)
99,858
Revaluation surplus arising in the year
67,769
(203,820)
At the end of the year
(36,193)
(103,962)
10
Related party transactions

Included in other debtors is an amount of £102,596 (2024: £57,596) due to Taqueria Limited and £168,379 (2024: £nil) due to New Planet Farms Limited, companies with common directors. There are no terms as to interest or repayment in respect of this amount.

11
Directors' transactions

Included in other debtors is an amount of £169,421 (2024: £272,548) due from the director. There are no terms as to interest or repayment in respect of this amount.

2025-03-31 2024-04-01 false false false 17 March 2026 CCH Software CCH Accounts Production 2025.100 No description of principal activity Daniele Benatoff 10694781 2024-04-01 2025-03-31 10694781 2025-03-31 10694781 2024-03-31 10694781 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 10694781 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 10694781 core:ShareCapital 2025-03-31 10694781 core:ShareCapital 2024-03-31 10694781 core:RevaluationReserve 2025-03-31 10694781 core:RevaluationReserve 2024-03-31 10694781 core:RetainedEarningsAccumulatedLosses 2025-03-31 10694781 core:RetainedEarningsAccumulatedLosses 2024-03-31 10694781 core:RevaluationReserve 2024-03-31 10694781 core:RevaluationReserve 2023-03-31 10694781 bus:Director1 2024-04-01 2025-03-31 10694781 core:FurnitureFittings 2024-04-01 2025-03-31 10694781 2023-04-01 2024-03-31 10694781 core:OtherPropertyPlantEquipment 2024-03-31 10694781 core:OtherPropertyPlantEquipment 2025-03-31 10694781 core:OtherPropertyPlantEquipment 2024-03-31 10694781 core:CurrentFinancialInstruments 2025-03-31 10694781 core:CurrentFinancialInstruments 2024-03-31 10694781 core:WithinOneYear 2025-03-31 10694781 core:WithinOneYear 2024-03-31 10694781 core:RevaluationReserve 2024-04-01 2025-03-31 10694781 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10694781 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10694781 bus:FRS102 2024-04-01 2025-03-31 10694781 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 10694781 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP