C. S. Gent & Sons Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06562263 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

C. S. GENT & SONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Gent

J A Gent

Mrs M Gent

E C Gent

SECRETARY:

Mrs M Gent

REGISTERED OFFICE:

27-29 Old Market

Wisbech

Cambridgeshire

PE13 1NE

REGISTERED NUMBER:

06562263 (England and Wales)

ACCOUNTANTS:

Wheelers

Chartered Accountants & Tax Consultants

27-29 Old Market

Wisbech

Cambridgeshire

PE13 1NE

FIXED ASSETS

Intangible assets

4

17,956

25,534

Tangible assets

5

3,198,591

3,222,612

Investments

6

33,270

3,249,817

3,281,416

CURRENT ASSETS

Stocks

421,166

546,385

Debtors

7

804,458

704,265

Cash at bank

760,070

601,225

1,985,694

1,851,875

CREDITORS

Amounts falling due within one year

8

601,270

558,731

NET CURRENT ASSETS

1,384,424

1,293,144

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,634,241

4,574,560

CREDITORS

Amounts falling due after more than one
year

9

(64,286

)

(116,100

)

PROVISIONS FOR LIABILITIES

(202,120

)

(212,140

)

NET ASSETS

4,367,835

4,246,320

CAPITAL AND RESERVES

Called up share capital

85,814

184,000

Capital redemption reserve

150,000

-

Retained earnings

4,132,021

4,062,320

4,367,835

4,246,320

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 August 2026 and were signed on its behalf by:

A Gent - Director

1.	STATUTORY INFORMATION

C. S. Gent & Sons 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The directors believe that the company is well placed to manage its financial risks successfully and have reasonable expectation that it has adequate resources to continue in operational existence for the foreseeable future. Consequently, it continues to adopt the going concern basis of accounting in preparing the annual financial statements.

Turnover

Turnover represents net invoiced sale of goods and provision of contracting services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty years.

Intangible fixed assets

Entitlements are amortised over their estimated useful life of three years. Patents are amortised over their estimated useful life of three years.

Tangible fixed assets

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

Freehold property

-

No depreciation

Long leasehold

-

5% on cost

Plant and machinery

-

25% on reducing balance and 10% on reducing balance

Motor vehicles

-

25% on reducing balance

Freehold property is not depreciated as it only includes land.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Government grants

Government grants received are treated as deferred income and credited to the profit and loss over the estimated useful life of the assets.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

Entitlements

Patents

Totals

£

COST

At 1 December 2024

69,120

18,429

159,361

246,910

Additions

-

11,635

At 30 November 2025

69,120

18,429

170,996

258,545

AMORTISATION

At 1 December 2024

57,314

18,429

145,633

221,376

Amortisation for year

3,456

-

15,757

19,213

At 30 November 2025

60,770

18,429

161,390

240,589

NET BOOK VALUE

At 30 November 2025

8,350

-

9,606

17,956

At 30 November 2024

11,806

-

13,728

25,534

5.	TANGIBLE FIXED ASSETS

Freehold

Long

Plant and

Motor

property

leasehold

machinery

vehicles

Totals

£

COST

At 1 December 2024

2,323,658

844,325

2,283,777

93,152

5,544,912

Additions

8,248

-

86,974

66,215

161,437

At 30 November 2025

2,331,906

844,325

2,370,751

159,367

5,706,349

DEPRECIATION

At 1 December 2024

-

462,950

1,810,470

48,880

2,322,300

Charge for year

-

26,358

133,637

25,463

185,458

At 30 November 2025

-

489,308

1,944,107

74,343

2,507,758

NET BOOK VALUE

At 30 November 2025

2,331,906

355,017

426,644

85,024

3,198,591

At 30 November 2024

2,323,658

381,375

473,307

44,272

3,222,612

Included in cost of land and buildings is freehold land of £ 2,323,658 (2024 - £ 2,323,658 ) which is not depreciated.

6.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

30.11.25

30.11.24

£

Lingrain Storage Rights

33,250

Camgrain Shares

20

33,270

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Trade debtors

193,926

125,330

Other debtors

610,532

578,935

804,458

704,265

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Trade creditors

100,879

67,762

Taxation and social security

141,744

148,606

Other creditors

358,647

342,363

601,270

558,731

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.11.25

30.11.24

£

Other creditors

64,286

116,100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

J A Gent

Balance outstanding at start of year

85,617

-

Amounts advanced

49,367

140,052

Amounts repaid

(76,095

)

(54,435

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

58,889

85,617

E C Gent

Balance outstanding at start of year

70,466

-

Amounts advanced

47,511

122,055

Amounts repaid

(73,295

)

(51,589

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

44,682

70,466

Interest was charged on the overdrawn directors loan account balances at the official rate of interest of 2.25% up to 5 April 2025 and 3.75% thereafter, totalling £1,399 (2024 - £188).