Georgesand Investments Limited

(Registration number: 14549181)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,496,186	1,496,186
Current assets
Cash at bank and in hand		7,628	11,816
Creditors: Amounts falling due within one year	5	(1,422,169)	(1,484,839)
Net current liabilities		(1,414,541)	(1,473,023)
Net assets		81,645	23,163
Capital and reserves
Called up share capital	6	1	1
Retained earnings		81,644	23,162
Shareholders' funds		81,645	23,163

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 28 July 2026
 

Georgesand Investments Limited

(Registration number: 14549181)
Balance Sheet as at 31 October 2025
(continued)

......................................... Mr S P Jolley Director

Georgesand Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Wigbridge
Woolhope Cockshoot
Putley
Ledbury
HR8 2QS

These financial statements were authorised for issue by the director on 28 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Georgesand Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025
(continued)

2	Accounting policies (continued)

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Georgesand Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025
(continued)

2	Accounting policies (continued)

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Georgesand Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025
(continued)

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 November 2024	1,496,186	1,496,186
At 31 October 2025	1,496,186	1,496,186
Depreciation
Carrying amount
At 31 October 2025	1,496,186	1,496,186
At 31 October 2024	1,496,186	1,496,186

Included within the net book value of land and buildings above is £1,496,186 (2024 - £1,496,186) in respect of freehold land and buildings.
 

Georgesand Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025
(continued)

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Amounts owed to group undertakings and undertakings in which the company has a participating interest	7	1,404,048	1,458,478
Taxation and social security		5,940	5,940
Accruals and deferred income		1,361	15,302
Other creditors		10,820	5,119
		1,422,169	1,484,839

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1

Georgesand Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025
(continued)

7	Related party transactions

Loans from related parties

2025	Parent £	Total £
At start of period	1,458,478	1,458,478
Repaid	(54,430)	(54,430)
At end of period	1,404,048	1,404,048

2024	Parent £	Total £
At start of period	11,208	11,208
Advanced	1,518,686	1,518,686
Repaid	(71,416)	(71,416)
At end of period	1,458,478	1,458,478

Terms of loans from related parties

The loans are interest free, unsecured and repayable on demand.
 

8	Parent and ultimate parent undertaking

The company's immediate parent is Georgesand Enterprises Limited, incorporated in England and Wales.