GENA Properties Limited - Limited company accounts 25.1

REGISTERED NUMBER: 11609166 (England and Wales)

Report of the Director and

Financial Statements for the Year Ended 31 October 2025

for

GENA Properties Limited

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTOR:

Mrs V H Ward

REGISTERED OFFICE:

22 Emmanuel Road

Southport

United Kingdom

PR9 9RL

REGISTERED NUMBER:

11609166 (England and Wales)

ACCOUNTANTS:

M P Greaves Limited

Chartered Certified Accountants

74 Marmot Road

Liverpool

Merseyside

L37 6GB

The director presents her report with the financial statements of the company for the year ended 31 October 2025.

DIRECTOR

Mrs V H Ward held office during the whole of the period from 1 November 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mrs V H Ward - Director

29 June 2026

TURNOVER

30,535

33,843

Cost of sales

823

733

GROSS PROFIT

29,712

33,110

Administrative expenses

1,861

21,149

27,851

11,961

Gain/loss on revaluation of tangible assets

15,000

208,750

OPERATING PROFIT

42,851

220,711

Interest payable and similar expenses

25,279

20,631

PROFIT BEFORE TAXATION

17,572

200,080

Tax on profit

-

PROFIT FOR THE FINANCIAL YEAR

17,572

200,080

FIXED ASSETS

Tangible assets

4

615,000

600,000

CURRENT ASSETS

Debtors

5

4,307

8,612

Cash at bank

27,425

28,018

31,732

36,630

CREDITORS

Amounts falling due within one year

6

13,843

11,829

NET CURRENT ASSETS

17,889

24,801

TOTAL ASSETS LESS CURRENT
LIABILITIES

632,889

624,801

CREDITORS

Amounts falling due after more than one
year

7

421,838

428,301

NET ASSETS

211,051

196,500

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

211,049

196,498

211,051

196,500

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 29 June 2026 and were signed by:

Mrs V H Ward - Director

1.	STATUTORY INFORMATION

GENA Properties Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

not provided

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST OR VALUATION

At 1 November 2024

600,000

Revaluations

15,000

At 31 October 2025

615,000

NET BOOK VALUE

At 31 October 2025

615,000

At 31 October 2024

600,000

Cost or valuation at 31 October 2025 is represented by:

Land and

buildings

£

Valuation in 2024

208,750

Valuation in 2025

15,000

Cost

391,250

615,000

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

31.10.25

31.10.24

£

Cost

391,250

Freehold land and buildings were valued on an open market basis on 31 October 2025 by Mrs V Ward, Company Director .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Other debtors

4,307

8,612

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Bank loans and overdrafts

5,919

5,375

Taxation and social security

6,184

5,404

Other creditors

1,740

1,050

13,843

11,829

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.10.25

31.10.24

£

Bank loans

401,838

408,301

Other creditors

20,000

421,838

428,301

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

380,649

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

Mrs V H Ward

Balance outstanding at start of year

-

1,021

Amounts repaid

-

(1,021

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-