Registration number: 09890210

GV Investments Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

GV Investments Ltd

(Registration number: 09890210)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	4	564,662	564,662
Current assets
Debtors		386	-
Cash at bank and in hand		237	89
		623	89
Creditors: Amounts falling due within one year	5	(32,368)	(123,589)
Net current liabilities		(31,745)	(123,500)
Total assets less current liabilities		532,917	441,162
Creditors: Amounts falling due after more than one year	5	(473,359)	(363,262)
Net assets		59,558	77,900
Capital and reserves
Called up share capital	6	2	2
Retained earnings		59,556	77,898
Shareholders' funds		59,558	77,900

For the financial year ending 30 November 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 22 April 2026 and signed on its behalf by:
 

......................................... Ms J Smales Company secretary and director

GV Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

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

The address of its registered office is:
Braemar House Main Road
Otterbourne
Winchester
Hampshire
SO21 2EQ
UK

These financial statements were authorised for issue by the Board on 22 April 2026.

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 receivable for the provision of services in the ordinary course of the company’s activities.

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.

Depreciation

Asset class	Depreciation method and rate
Freehold property	Held at market value

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

GV Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price.

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.

3	Staff numbers

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

4	Investment properties

	2025 £
At 1 December	564,662
At 30 November	564,662

There has been no valuation of investment property by an independent valuer.

GV Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	6,648	81,170
Accruals and deferred income		350	384
Other creditors		25,370	42,035
		32,368	123,589

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	473,359	363,262

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	2	2	2	2

GV Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	7,257
Other borrowings	473,359	356,005
	473,359	363,262

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	10,000
Other borrowings	6,648	71,170
	6,648	81,170