Gibsons Lodge Limited 31/12/2025 iXBRL

Company registration number: 02220546

Gibsons Lodge Limited

Unaudited filleted financial statements

31 December 2025

Gibsons Lodge Limited

Contents

Directors and other information

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Gibsons Lodge Limited

Directors and other information


	Directors	Mr N Baloo
		Mr R Baloo


	Secretary	Mr R Baloo


	Company number	02220546


	Registered office	129 Haling Park Road
		South Croydon
		Surrey
		CR2 6NN


	Business address	Gibson's Hill
		London
		SW16 3ES


	Accountants	Pritchard Fellows & Co Ltd
		Avery House
		8 Avery Hill Road
		New Eltham
		London
		SE9 2BD




	Bankers	Barclays Bank Plc
		90-92 High Street
		Crawley
		West Sussex
		RH10 1BP

Gibsons Lodge Limited

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	1		1
Tangible assets	6	5,685,201		5,389,345
Investments	7	-		1
		_______		_______
			5,685,202		5,389,347

Current assets
Debtors	8	769,218		447,782
Cash at bank and in hand		13,549		14,401
		_______		_______
		782,767		462,183
Creditors: amounts falling due
within one year	9	( 915,937)		( 975,208)
		_______		_______
Net current liabilities			( 133,170)		( 513,025)
			_______		_______
Total assets less current liabilities			5,552,032		4,876,322

Creditors: amounts falling due
after more than one year	10		( 220,000)		-
			_______		_______
Net assets			5,332,032		4,876,322
			_______		_______

Capital and reserves
Called up share capital			32		32
Revaluation reserve			332,262		332,262
Profit and loss account			4,999,738		4,544,028
			_______		_______
Shareholders funds			5,332,032		4,876,322
			_______		_______

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.

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 comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 08 July 2026 , and are signed on behalf of the board by:

Mr N Baloo

Director

Company registration number: 02220546

Gibsons Lodge Limited

Statement of changes in equity

Year ended 31 December 2025

	Called up share capital	Revaluation reserve	Profit and loss account	Total
	£	£	£	£


At 1 January 2024	32	332,262	4,336,073	4,668,367

Profit for the year			397,955	397,955
	_______	_______	_______	_______
Total comprehensive income for the year	-	-	397,955	397,955

Dividends paid and payable			( 190,000)	( 190,000)
	_______	_______	_______	_______
Total investments by and distributions to owners	-	-	( 190,000)	( 190,000)

	_______	_______	_______	_______
At 31 December 2024 and 1 January 2025	32	332,262	4,544,028	4,876,322

Profit for the year			800,710	800,710
	_______	_______	_______	_______
Total comprehensive income for the year	-	-	800,710	800,710

Dividends paid and payable			( 345,000)	( 345,000)
	_______	_______	_______	_______
Total investments by and distributions to owners	-	-	( 345,000)	( 345,000)

	_______	_______	_______	_______
At 31 December 2025	32	332,262	4,999,738	5,332,032
	_______	_______	_______	_______

Gibsons Lodge Limited

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 129 Haling Park Road, South Croydon, Surrey, CR2 6NN.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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 timing differences at the reporting date. 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.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	5 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are 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 capital and reserves, 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 capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves 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:


Plant and machinery	-	25 %	reducing balance
Fittings fixtures and equipment	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

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. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 49 (2024: 49 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 January 2025 and 31 December 2025	236,000	236,000
	_______	_______
Amortisation
At 1 January 2025 and 31 December 2025	235,999	235,999
	_______	_______
Carrying amount
At 31 December 2025	1	1
	_______	_______
At 31 December 2024	1	1
	_______	_______

6. Tangible assets

	Freehold property	Plant and machinery	Fixtures, fittings and equipment	Total
	£	£	£	£
Cost
At 1 January 2025	5,183,260	997,514	512,802	6,693,576
Additions	281,322	-	88,077	369,399
	_______	_______	_______	_______
At 31 December 2025	5,464,582	997,514	600,879	7,062,975
	_______	_______	_______	_______
Depreciation
At 1 January 2025	-	929,880	374,351	1,304,231
Charge for the year	-	16,908	56,635	73,543
	_______	_______	_______	_______
At 31 December 2025	-	946,788	430,986	1,377,774
	_______	_______	_______	_______
Carrying amount
At 31 December 2025	5,464,582	50,726	169,893	5,685,201
	_______	_______	_______	_______
At 31 December 2024	5,183,260	67,634	138,451	5,389,345
	_______	_______	_______	_______

7. Investments

	Other investments other than loans	Total
	£	£
Cost
At 1 January 2025	1	1
Disposals	( 1)	( 1)
	_______	_______
At 31 December 2025	-	-
	_______	_______
Impairment
At 1 January 2025 and 31 December 2025	-	-
	_______	_______
Carrying amount
At 31 December 2025	-	-
	_______	_______
At 31 December 2024	1	1
	_______	_______

8. Debtors

	2025	2024
	£	£
Trade debtors	196,343	88,338
Amounts owed by group undertakings and undertakings in which the company has a participating interest	572,770	338,831
Other debtors	105	20,613
	_______	_______
	769,218	447,782
	_______	_______

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	88,524	71,598
Amounts owed to group undertakings and undertakings in which the company has a participating interest	562,087	712,087
Corporation tax	211,375	133,239
Other creditors	53,951	58,284
	_______	_______
	915,937	975,208
	_______	_______

10. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	220,000	-
	_______	_______

11. Controlling party

The company was controlled throughout the previous and current year by Waltbridge Limited a company incorporated in the Bahamas, by virtue of the fact that it holds 100% of the ordinary share capital.