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Registered number: 01043656 GOTELEE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
GOTELEE LIMITED REGISTERED NUMBER: 01043656 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 3 |  | 210,958 |  | 213,636
Investments | 5 |  | 16,252 |  | 12,944
Investment property | 6 |  | 2,116,956 |  | 2,116,956
|  |  | 2,344,166 |  | 2,343,536
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 19,669 |  | 16,468 |
Cash at bank and in hand | 8 | 258,594 |  | 319,658 |
|  | 278,263 |  | 336,126 |
Creditors: amounts falling due within one year | 9 | (20,231) |  | (24,736) |
Net current assets |  |  | 258,032 |  | 311,390
Total assets less current liabilities |  |  | 2,602,198 |  | 2,654,926
Net assets |  |  | 2,602,198 |  | 2,654,926
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 15,000 |  | 15,000
Revaluation reserve | 11 |  | 1,066,938 |  | 1,066,938
Profit and loss account | 11 |  | 1,520,260 |  | 1,572,988
|  |  | 2,602,198 |  | 2,654,926
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GOTELEE LIMITED REGISTERED NUMBER: 01043656 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
I Rockett
Director
Date: 22 June 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
GOTELEE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Gotelee Ltd is a private company limited by shares and incorporated in England and Wales. The address of its registered office is 2 Communications Road, Greenham Business Park, Newbury, Berkshire, RG19 6AB. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
GOTELEE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.3 | Current and deferred taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Leasehold property | - | over the term of the lease
|  |  |  | Fixtures & fittings | - | 10% on reducing balance
|  |  |  | Computer equipment | - | 25% straight line and 10% on reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. If there has been no external valuation during the year, the director will determine the fair value based on an open market value for existing use basis. No depreciation is provided. Changes in fair value are recognised in profit or loss. Page 4
GOTELEE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Provision for liablities
Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benifit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to profit or loss in the year that tha company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risk and uncertainities. When payments are eventually made, they are charged to the provision carried in the Balance sheet.
| 2.11 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an assets's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date. Page 5
GOTELEE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
3. | Tangible fixed assets
|  | Leasehold property | Fixtures & fittings | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 October 2024 | 293,418 | 990 | 14,170 | 308,578
| At 30 September 2025 | 293,418 | 990 | 14,170 | 308,578
| Depreciation |  |  |  |
| At 1 October 2024 | 82,678 | 754 | 11,510 | 94,942
| Charge for the year on owned assets | 2,374 | 24 | 280 | 2,678
| At 30 September 2025 | 85,052 | 778 | 11,790 | 97,620
| Net book value |  |  |  |
| At 30 September 2025 | 208,366 | 212 | 2,380 | 210,958
| At 30 September 2024 | 210,740 | 236 | 2,660 | 213,636
4. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
5. | Fixed asset investments
|  | Investments in subsidiary companies | Listed investments | Unlisted investments | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 October 2024 | 90 | 12,845 | 9 | 12,944
| Revaluations | - | 3,308 | - | 3,308
| At 30 September 2025 | 90 | 16,153 | 9 | 16,252
Page 6
GOTELEE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 October 2024 | 2,116,956
| At 30 September 2025 | 2,116,956
The 2025 valuations were made by by the directors, on an open market value basis.
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 14,612 | 11,904
| Prepayments and accrued income | 5,057 | 4,564
|  | 19,669 | 16,468
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 258,594 | 319,658
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 6,234 | 11,402
| Other taxation and social security | 948 | 821
| Other creditors | 7,793 | 7,793
| Accruals and deferred income | 5,256 | 4,720
|  | 20,231 | 24,736
Page 7
GOTELEE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 15,000 (2024 - 15,000) Ordinary shares of £1.00 each | 15,000 | 15,000
11. | Reserves
Revaluation reserve The revaluation reserve consists of the revaluations made on investment properties less any associated deferred tax. Profit & loss account The profit and loss account includes all current and prior results disclosed in the Statement of Comprehensive Income.
12. | Controlling party
During the current year and the previous year, the company had no ultimate controlling party.
Page 8