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Company No: 05225369 (England and Wales)

# THOMAS AND GENTRY INDEPENDENT FINANCIAL ADVISORS LIMITED

### Unaudited Financial Statements
For the financial year ended 30 November 2025
Pages for filing with the registrar

THOMAS AND GENTRY INDEPENDENT FINANCIAL ADVISORS LIMITED

## Unaudited Financial Statements

For the financial year ended 30 November 2025

Contents

THOMAS AND GENTRY INDEPENDENT FINANCIAL ADVISORS LIMITED

## COMPANY INFORMATION

For the financial year ended 30 November 2025
THOMAS AND GENTRY INDEPENDENT FINANCIAL ADVISORS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 30 November 2025

DIRECTOR | John Thomas Patrick Gentry

SECRETARY | John Thomas Patrick Gentry

REGISTERED OFFICE | Foxley House
| Lonsdale Road
| Newton Abbot
| TQ12 1DT
| United Kingdom

COMPANY NUMBER | 05225369 (England and Wales)

ACCOUNTANT | Gravita Western Limited
| Keble House
| Southernhay Gardens
| Exeter
| EX1 1NT
| United Kingdom

THOMAS AND GENTRY INDEPENDENT FINANCIAL ADVISORS LIMITED

## BALANCE SHEET

As at 30 November 2025
THOMAS AND GENTRY INDEPENDENT FINANCIAL ADVISORS LIMITED

## BALANCE SHEET (continued)

As at 30 November 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 11,532 |  | 21,219
|  | 11,532 |  | 21,219
Current assets |  |  |  |
Debtors | 5 | 24,827 |  | 21,204
Investments | 6 | 431,274 |  | 363,624
Cash at bank and in hand |  | 25,682 |  | 25,645
|  | 481,783 |  | 410,473
Creditors: amounts falling due within one year | 7 | ( 119,410) |  | ( 96,656)
Net current assets |  | 362,373 |  | 313,817
Total assets less current liabilities |  | 373,905 |  | 335,036
Provision for liabilities |  | ( 2,883) |  | ( 5,305)
Net assets |  | 371,022 |  | 329,731
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 370,922 |  | 329,631
Total shareholder's funds |  | 371,022 |  | 329,731

For the financial year ending 30 November 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 member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Thomas and Gentry Independent Financial Advisors Limited (registered number: 05225369) were approved and authorised for issue by the Director on 21 August 2026. They were signed on its behalf by:

John Thomas Patrick Gentry Director |

THOMAS AND GENTRY INDEPENDENT FINANCIAL ADVISORS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 November 2025
THOMAS AND GENTRY INDEPENDENT FINANCIAL ADVISORS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 November 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Thomas and Gentry Independent Financial Advisors Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Foxley House, Lonsdale Road, Newton Abbot, TQ12 1DT, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover represents amounts chargeable in respect of commissions earned falling within the company's ordinary activities

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Intangible assets

Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 5 - 20 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 15 - 33 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Investments
Current asset investments are stated at the lower of cost and net realisable value.

##### Pension costs

The company operates a defined contribution pension scheme for staff and one director. Contributions are expensed as they become payable.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 8 |  | 6

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 December 2024 | 303,484 |  | 303,484
At 30 November 2025 | 303,484 |  | 303,484
Accumulated amortisation |  |  |
At 01 December 2024 | 303,484 |  | 303,484
At 30 November 2025 | 303,484 |  | 303,484
Net book value |  |  |
At 30 November 2025 | 0 |  | 0
At 30 November 2024 | 0 |  | 0

#### 4. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 December 2024 | 61,978 |  | 61,978
Additions | 3,601 |  | 3,601
Disposals | ( 48,152) |  | ( 48,152)
At 30 November 2025 | 17,427 |  | 17,427
Accumulated depreciation |  |  |
At 01 December 2024 | 40,759 |  | 40,759
Charge for the financial year | 4,557 |  | 4,557
Disposals | ( 39,421) |  | ( 39,421)
At 30 November 2025 | 5,895 |  | 5,895
Net book value |  |  |
At 30 November 2025 | 11,532 |  | 11,532
At 30 November 2024 | 21,219 |  | 21,219

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Prepayments and accrued income | 22,329 |  | 13,703
Other debtors | 2,498 |  | 7,501
| 24,827 |  | 21,204

#### 6. Current asset investments

| 2025 |  | 2024
| £ |  | £
Listed investments – at fair value | 431,274 |  | 363,624

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Accruals | 4,240 |  | 4,780
Taxation and social security | 113,682 |  | 90,388
Other creditors | 1,488 |  | 1,488
| 119,410 |  | 96,656

#### 8. Related party transactions

The company has taken advantage of exemption, under the terms of the Financial Reporting Standard 102 'The Financial Reportings Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with the parent company.

#### 9. Ultimate controlling party

Parent Company:

Geno Holdings Limited
Keble House, Southernhay Gardens, Exeter EX1 1NT

The ultimate controlling party is Mr John Gentry.