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Registered number: 05317636 GIDNEY INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
GIDNEY INVESTMENTS LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 7
GIDNEY INVESTMENTS LIMITED REGISTERED NUMBER: 05317636 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 677 |  | 1,444
Investment property |  |  | 1,374,687 |  | 1,381,287
|  |  | 1,375,364 |  | 1,382,731
Current assets |  |  |  |  |
Debtors | 5 | 118,743 |  | 75,672 |
Cash at bank and in hand |  | 59,389 |  | 58,860 |
|  | 178,132 |  | 134,532 |
Creditors: amounts falling due within one year | 6 | (78,737) |  | (77,631) |
Net current assets |  |  | 99,395 |  | 56,901
Creditors: amounts falling due after more than one year | 7 |  | - |  | (5,500)
Net assets |  |  | 1,474,759 |  | 1,434,132
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 30 |  | 30
Profit and loss account |  |  | 1,474,729 |  | 1,434,102
|  |  | 1,474,759 |  | 1,434,132
Page 1
GIDNEY INVESTMENTS LIMITED REGISTERED NUMBER: 05317636 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The director considers 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 director acknowledges his 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 income and retained earnings 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 on 3 July 2026.
P.J. Gidney
Director
Page 2
GIDNEY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Gidney Investments Limited (the Company) is a private company, limited by shares, incorporated and domiciled in England. The address of the registered office is Ground Floor, 35 Newhall Street, Birmingham, West Midlands, B3 3PU. The address of the principal place of business is 17 Willday Drive, Atherstone, CV9 3SH. 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 requirements 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 generated by the company is in respect of rent receivable from tenants during the year.
| 2.3 | 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:
|  |  |  | S/Term Investment Property | - | 4% | over the period of the licence
|  |  |  | Fixtures & fittings | - | 25% | straight line
|  |  |  | Office equipment | - | 25% | 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.
| 2.4 | Investment property
Investment property is carried at fair value determined annually by the directors 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. No depreciation is provided. Changes in fair value are recognised in the Statement of income and retained earnings. Page 3
GIDNEY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.10 | Taxation
Tax is recognised in the Statement of income and retained earnings, 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 4
GIDNEY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Fixtures & fittings | Office equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2025 | 1,048 | 2,518 | 3,566
| At 31 December 2025 | 1,048 | 2,518 | 3,566
| Depreciation |  |  |
| At 1 January 2025 | 786 | 1,336 | 2,122
| Charge for the year on owned assets | 262 | 505 | 767
| At 31 December 2025 | 1,048 | 1,841 | 2,889
| Net book value |  |  |
| At 31 December 2025 | - | 677 | 677
| At 31 December 2024 | 262 | 1,182 | 1,444
|  | Investment properties
|  | £
| Valuation |
| At 1 January 2025 | 1,381,287
| Surplus on revaluation | (6,600)
| At 31 December 2025 | 1,374,687
The 2025 valuations were made by the director, on an open market value basis. Included in Investment properties is a property with a short term licence. The cost of the property is being amortised over its useful life.
Page 5
GIDNEY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 148 | 18,431
| Other debtors | 111,489 | 50,416
| Prepayments and accrued income | 7,106 | 6,825
|  | 118,743 | 75,672
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loan | 5,500 | 6,000
| Trade creditors | (431) | -
| Corporation tax | 26,600 | 24,175
| Other taxation and social security | 4,493 | 4,046
| Accruals and deferred income | 42,575 | 43,410
|  | 78,737 | 77,631
| The bank loan is secured by government guarantee.
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loan | - | 5,500
| The bank loan is secured by government guarantee.
Page 6
GIDNEY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 5,500 | 6,000
| Amounts falling due 1-2 years |  |
| Bank loans | - | 5,500
|  | 5,500 | 11,500
9. | Transactions with directors
Included within other debtors at the year end is a balance of £81,818 (2024: £27,870) owed by the director. In the year, the director received further advances of £141,348 and repaid £87,400 to the company. The loan is unsecured, interest free and with no fixed terms of repayment.
Page 7