BrightAccountsProduction v1.0.0 v1.0.0 2025-02-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is that of a holding company of a trading company. 22 April 2026 0 0 477728 2026-01-31 477728 2025-01-31 477728 2024-01-31 477728 2025-02-01 2026-01-31 477728 2024-02-01 2025-01-31 477728 uk-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 477728 uk-curr:PoundSterling 2025-02-01 2026-01-31 477728 uk-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 477728 uk-bus:FullAccounts 2025-02-01 2026-01-31 477728 uk-core:ShareCapital 2026-01-31 477728 uk-core:ShareCapital 2025-01-31 477728 uk-core:RevaluationReserve 2026-01-31 477728 uk-core:RevaluationReserve 2025-01-31 477728 uk-core:RetainedEarningsAccumulatedLosses 2026-01-31 477728 uk-core:RetainedEarningsAccumulatedLosses 2025-01-31 477728 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-01-31 477728 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-01-31 477728 uk-bus:FRS102 2025-02-01 2026-01-31 477728 uk-core:Land 2025-02-01 2026-01-31 477728 uk-core:FurnitureFittingsToolsEquipment 2025-02-01 2026-01-31 477728 uk-core:CostValuation 2026-01-31 477728 uk-core:CurrentFinancialInstruments 2026-01-31 477728 uk-core:CurrentFinancialInstruments 2025-01-31 477728 uk-core:WithinOneYear 2026-01-31 477728 uk-core:WithinOneYear 2025-01-31 477728 uk-core:AfterOneYear 2026-01-31 477728 uk-core:AfterOneYear 2025-01-31 477728 uk-core:OtherMiscellaneousReserve 2025-01-31 477728 uk-core:OtherMiscellaneousReserve 2025-02-01 2026-01-31 477728 uk-core:AcceleratedTaxDepreciationDeferredTax 2026-01-31 477728 uk-core:TaxLossesCarry-forwardsDeferredTax 2026-01-31 477728 uk-core:OtherDeferredTax 2026-01-31 477728 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2026-01-31 477728 uk-core:OtherMiscellaneousReserve 2026-01-31 477728 2025-02-01 2026-01-31 477728 uk-bus:Director1 2025-02-01 2026-01-31 477728 uk-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 477728

Gibbs of Peterborough (Holdings)

Unaudited Financial Statements

for the financial year ended 31 January 2026

Gibbs of Peterborough (Holdings)

Company Registration Number: 477728

BALANCE SHEET

as at 31 January 2026

|  |  | 2026 |  | 2025
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 250,008 |  | 250,009
Investments |  | 5 | 990 |  | 990
|  |  | ───────── |  | ─────────
Fixed Assets |  |  | 250,998 |  | 250,999
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 6 | 57,821 |  | 51,547
Creditors: amounts falling due within one year |  | 7 | (3,628) |  | (3,636)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 54,193 |  | 47,911
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 305,191 |  | 298,910
Creditors:

amounts falling due after more than one year |  | 8 | (22,640) |  | (22,640)
Provisions for liabilities |  | 10 | (1) |  | (2)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 282,550 |  | 276,268
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 5,200 |  | 5,200
Revaluation reserve |  |  | 103,643 |  | 103,643
Retained earnings |  |  | 173,707 |  | 167,425
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 282,550 |  | 276,268
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 22 April 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mrs K.M. Robb |  |  |  |  |
Director |  |  |  |  |

Gibbs of Peterborough (Holdings)

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 January 2026

1. | General Information
| Gibbs of Peterborough (Holdings) is a company limited by shares incorporated in the United Kingdom. 5 High Street, Ely, Cambridgeshire, CB7 4LJ, England is the registered office. The nature of the company’s operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the year ended 31 January 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover consists of rental income.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Long leasehold property | - | 2% Straight line
|  | Fixtures, fittings and equipment | - | 15% Reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing
| The directors consider that properties are maintained in such a state of repair that their residual value is at least equal to their book value. As a result the corresponding depreciation would not be material and therefore is not charged in the profit and loss account. The long leasehold property is valued at its fair value by the Director at the reporting date.
| Investments
| Investments in group and associated companies held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the year in which it is receivable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 1, (2025 - 1).

4. | Tangible assets
|  | Long | Fixtures, | Total
|  | leasehold | fittings and |
|  | property | equipment |
|  | £ | £ | £
| Cost
| At 1 February 2025 | 250,000 | 19,568 | 269,568
|  | ───────── | ───────── | ─────────
| At 31 January 2026 | 250,000 | 19,568 | 269,568
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 February 2025 | - | 19,559 | 19,559
| Charge for the financial year | - | 1 | 1
|  | ───────── | ───────── | ─────────
| At 31 January 2026 | - | 19,560 | 19,560
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 January 2026 | 250,000 | 8 | 250,008
|  | ═════════ | ═════════ | ═════════
| At 31 January 2025 | 250,000 | 9 | 250,009
|  | ═════════ | ═════════ | ═════════

5. | Investments
|  | Other
|  | investments
| Investments | £
| Cost
| At 31 January 2026 | 990
|  | ─────────
| Net book value
| At 31 January 2026 | 990
|  | ═════════
| At 31 January 2025 | 990
|  | ═════════

5.1. | Holdings of 20% or more
| The company holds 20% or more of the share capital of the following company:
|  | Country | Nature |  | Details | Proportion
|  | of | of |  | of | held by
| Name | incorporation and address of Registered Office | business |  | investment | company
| Significant interests
| Gibbs of Ely Limited | United Kingdom | Retail of footwear and accessories |  | 990 Ordinary £1 shares | 99%

6. | Debtors | 2026 | 2025
|  | £ | £
| Amounts owed by group undertakings | 57,821 | 51,547
|  | ═════════ | ═════════

7. | Creditors | 2026 | 2025
| Amounts falling due within one year | £ | £
| Taxation (Note 9) | 1,690 | 1,594
| Directors' current accounts | 558 | 558
| Other creditors | 108 | 108
| Accruals | 1,272 | 1,376
|  | ───────── | ─────────
|  | 3,628 | 3,636
|  | ═════════ | ═════════
| The bank facilities of this company and the following companies are linked by cross guarantee and therefore the company has a contingent liability in respect of:- Gibbs of Wisbech Gibbs of Spalding Gibbs of Ely Limited

8. | Creditors | 2026 | 2025
| Amounts falling due after more than one year | £ | £
| Shares classified as financial liabilities | 22,640 | 22,640
|  | ═════════ | ═════════

9. | Taxation | 2026 | 2025
|  | £ | £
| Creditors:
| Corporation tax | 1,690 | 1,594
|  | ═════════ | ═════════

10. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total
|  | allowances |
|  | 2026 | 2025
|  | £ | £
| At financial year start | 2 | 2
| Charged to profit and loss | (1) | -
|  | ───────── | ─────────
| At financial year end | 1 | 2
|  | ═════════ | ═════════

11. | Related party transactions
| The company has availed of the exemption under FRS 102 Section 1A in relation to the disclosure of transactions with related parties conducted at market value.

12. | Controlling interest
| The company is under the control of the director.