Company Registration No. 02194029 (England and Wales)
DR & JF GAMBLIN LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
DR & JF GAMBLIN LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
DR & JF GAMBLIN LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
575,510
60,262
Current assets
Debtors
4
133
127
Cash at bank and in hand
515,124
9,306
515,257
9,433
Creditors: amounts falling due within one year
5
(101,971)
(14,985)
Net current assets/(liabilities)
413,286
(5,552)
Total assets less current liabilities
988,796
54,710
Provisions for liabilities
(534)
(662)
Net assets
988,262
54,048
Capital and reserves
Called up share capital
100
100
Revaluation reserve
6
584,748
-
0
Profit and loss reserves
403,414
53,948
Total equity
988,262
54,048

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

T he 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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 August 2026 and are signed on its behalf by:
Miss S L Gamblin
Director
Company registration number 02194029 (England and Wales)
DR & JF GAMBLIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

DR & JF Gamblin Limited is a private company limited by shares incorporated in England and Wales. The registered office is 227A West Street, Fareham, Hants, PO16 0HZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
SL over 68 years
Plant and equipment
15% Reducing Balance
Motor vehicles
25% Reducing Balance
Farm Buildings
10% Reducing Balance
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

DR & JF GAMBLIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Motor vehicles
Farm Buildings
Total
£
£
£
£
£
Cost
At 1 January 2025
85,252
30,525
8,316
4,150
128,243
Disposals
(30,000)
-
0
-
0
-
0
(30,000)
Revaluation
584,748
-
0
-
0
-
0
584,748
At 31 December 2025
640,000
30,525
8,316
4,150
682,991
Depreciation and impairment
At 1 January 2025
28,612
27,359
7,974
4,036
67,981
Depreciation charged in the year
9,411
474
86
39,597
49,568
Eliminated in respect of disposals
(10,068)
-
0
-
0
-
0
(10,068)
At 31 December 2025
27,955
27,833
8,060
43,633
107,481
Carrying amount
At 31 December 2025
612,045
2,692
256
(39,483)
575,510
At 31 December 2024
56,640
3,166
342
114
60,262
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
133
127
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
3,797
3,797
Corporation tax
135,075
1,922
Other taxation and social security
1,155
-
0
Other creditors
(38,056)
9,266
101,971
14,985
DR & JF GAMBLIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
6
Revaluation reserve
2025
2024
£
£
At the beginning of the year
-
0
-
0
Revaluation surplus arising in the year
584,748
-
0
At the end of the year
584,748
-
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