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COMPANY REGISTRATION NUMBER: 04122623

Gentian Management Services Ltd

Filleted Unaudited Financial Statements

31 December 2025

Gentian Management Services Ltd

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 6 |  | 4,492 |  | 2,597

Current assets

Debtors | 7 | 27,275 |  | 95,959 |
Cash at bank and in hand | 164,537 |  | 98,716 |
| --------- |  | --------- |
| 191,812 |  | 194,675 |

Creditors: amounts falling due within one year | 8 | 181,409 |  | 125,504 |
| --------- |  | --------- |
Net current assets |  | 10,403 |  | 69,171
|  | -------- |  | --------
Total assets less current liabilities |  | 14,895 |  | 71,768
|  | -------- |  | --------
Net assets |  | 14,895 |  | 71,768
|  | -------- |  | --------

Capital and reserves

Called up share capital | 9 |  | 68 |  | 68
Capital redemption reserve | 10 |  | 32 |  | 32
Profit and loss account | 10 |  | 14,795 |  | 71,668
|  | -------- |  | --------
Shareholders funds |  | 14,895 |  | 71,768
|  | -------- |  | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Gentian Management Services Ltd

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 29 June 2026 , and are signed on behalf of the board by:

Mr N K Ekins | Mr S Fitzsimmons
Director | Director

Company registration number: 04122623

Gentian Management Services Ltd

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 146 New London Road, Chelmsford, Essex, CM2 0AW, England.
2. Statement of compliance
These financial statements have been prepared in compliance with the provision of FRS 102 Section 1A small entities, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all material timing differences at the reporting date, except where there is an exemption under FRS 102 Section 29. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 15% reducing balance
| Office equipment | - | 25 % straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2024: 5 ).
5. Guarantees
At the year end, the company has one outstanding charge with Barclays Bank PLC, a deed of subordination against the borrowings in the group.
6. Tangible assets

| Fixtures and Fittings | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 January 2025 | 13,046 | 20,691 | 33,737
Additions | – | 3,192 | 3,192
| -------- | -------- | --------
At 31 December 2025 | 13,046 | 23,883 | 36,929
| -------- | -------- | --------
Depreciation |  |  |
At 1 January 2025 | 11,761 | 19,379 | 31,140
Charge for the year | 186 | 1,111 | 1,297
| -------- | -------- | --------
At 31 December 2025 | 11,947 | 20,490 | 32,437
| -------- | -------- | --------
Carrying amount |  |  |
At 31 December 2025 | 1,099 | 3,393 | 4,492
| -------- | -------- | --------
At 31 December 2024 | 1,285 | 1,312 | 2,597
| -------- | -------- | --------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 1,064 | 63,095
Amounts owed by related undertakings | 168 | –
Prepayments and accrued income | 16,340 | 23,160
Other debtors | 9,703 | 9,704
| -------- | --------
| 27,275 | 95,959
| -------- | --------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 5,596 | 7,630
Amounts owed to group undertakings | 41,419 | 41,440
Accruals and deferred income | 19,941 | 13,983
Corporation tax | 34,468 | 28,227
Social security and other taxes | 79,704 | 34,224
Other creditors | 281 | –
| --------- | ---------
| 181,409 | 125,504
| --------- | ---------

9. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 68 | 68 | 68 | 68
| ---- | ---- | ---- | ----

10. Reserves
The profit and loss account represents cumulative profits and losses net of dividends that are distributable to shareholders.
11. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 12,429 | 12,129
| -------- | --------

12. Related party transactions
During the year the company entered into the following transactions with related parties:

| Transaction value | Balance owed by/(owed to)
| 2025 | 2024 | 2025 | 2024
| £ | £ | £ | £
Other related entities | 144,306 | 109,201 | 3,007 | 44,425
| --------- | --------- | ------- | --------

The company is a wholly owned subsidiary of Gentian Investments Limited and has taken advantage of the exemption granted under FRS 102 section 33.1A not to disclose transactions with Gentian Investments Limited or other wholly owned subsidiaries within the group.
13. Controlling party
The ultimate parent undertaking of Gentian Management Services Limited is Gentian Investments Limited, a company incorporated in England and Wales.