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COMPANY REGISTRATION NUMBER: 16133845
GORING PROPERTY LTD
UNAUDITED FINANCIAL STATEMENTS
31 December 2025
GORING PROPERTY LTD
FINANCIAL STATEMENTS
PERIOD FROM 13 DECEMBER 2024 TO 31 DECEMBER 2025
CONTENTS
PAGE
Director's report
1
Statement of comprehensive income
2
Statement of financial position
3
Statement of changes in equity
5
Notes to the financial statements
6
The following pages do not form part of the financial statements
Chartered accountant's report to the director on the preparation of the unaudited statutory financial statements
10
GORING PROPERTY LTD
DIRECTOR'S REPORT
PERIOD FROM 13 DECEMBER 2024 TO 31 DECEMBER 2025
The director presents her report and the unaudited financial statements of the company for the period ended 31 December 2025 .
PRINCIPAL ACTIVITIES
The principal activity of the company during the year was Residential property lettings.
INCORPORATION
The company was incorporated on 13 December 2024 and commenced trading on 26 August 2025.
DIRECTOR
The director who served the company during the period was as follows:
Mrs G Goring
(Appointed 13 December 2024)
SMALL COMPANY PROVISIONS
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 10 September 2026 and signed on behalf of the board by:
Mrs G Goring
Director
Registered office:
Rose Cottage
North Rigton
Leeds
West Yorkshire
LS17 0DJ
GORING PROPERTY LTD
STATEMENT OF COMPREHENSIVE INCOME
PERIOD FROM 13 DECEMBER 2024 TO 31 DECEMBER 2025
Period from
13 Dec 24 to
31 Dec 25
Note
£
TURNOVER
1,929
--------
GROSS PROFIT
1,929
Administrative expenses
12,904
---------
OPERATING LOSS
( 10,975)
Interest payable and similar expenses
4
1,499
---------
LOSS BEFORE TAXATION
( 12,474)
Tax on loss
–
---------
LOSS FOR THE FINANCIAL PERIOD AND TOTAL COMPREHENSIVE INCOME
( 12,474)
---------
All the activities of the company are from continuing operations.
The company has no other recognised items of income and expenses other than the results for the period as set out above.
GORING PROPERTY LTD
STATEMENT OF FINANCIAL POSITION
31 December 2025
31 Dec 25
Note
£
FIXED ASSETS
Investments
5
134,889
CURRENT ASSETS
Cash at bank and in hand
959
CREDITORS: amounts falling due within one year
6
54,848
---------
NET CURRENT LIABILITIES
53,889
-----------
TOTAL ASSETS LESS CURRENT LIABILITIES
81,000
CREDITORS: amounts falling due after more than one year
7
93,374
---------
NET LIABILITIES
( 12,374)
---------
GORING PROPERTY LTD
STATEMENT OF FINANCIAL POSITION (continued)
31 December 2025
31 Dec 25
Note
£
CAPITAL AND RESERVES
Called up share capital
8
100
Profit and loss account
( 12,474)
---------
SHAREHOLDERS DEFICIT
( 12,374)
---------
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
For the period ending 31 December 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 financial statements for the period in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 10 September 2026 , and are signed on behalf of the board by:
Mrs G Goring
Director
Company registration number: 16133845
GORING PROPERTY LTD
STATEMENT OF CHANGES IN EQUITY
PERIOD FROM 13 DECEMBER 2024 TO 31 DECEMBER 2025
Called up share capital
Profit and loss account
Total
£
£
£
AT 13 DECEMBER 2024
–
–
–
Loss for the period
( 12,474)
( 12,474)
-----
---------
---------
TOTAL COMPREHENSIVE INCOME FOR THE PERIOD
–
( 12,474)
( 12,474)
Issue of shares
100
–
100
-----
-----
-----
TOTAL INVESTMENTS BY AND DISTRIBUTIONS TO OWNERS
100
–
100
-----
---------
---------
AT 31 DECEMBER 2025
100
( 12,474)
( 12,374)
-----
---------
---------
GORING PROPERTY LTD
NOTES TO THE FINANCIAL STATEMENTS
PERIOD FROM 13 DECEMBER 2024 TO 31 DECEMBER 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Rose Cottage, North Rigton, Leeds, LS17 0DJ, West Yorkshire.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The continuation of the company's activities is dependent on the continuing financial support of the director, bank and other creditors. The director has confirmed that in their opinion, this financial support will continue and therefore the financial statements have been prepared on the going concern basis.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Investments
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.
Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
4. INTEREST PAYABLE AND SIMILAR EXPENSES
Period from
13 Dec 24 to
31 Dec 25
£
Interest on banks loans and overdrafts
1,499
--------
5. INVESTMENTS
Investment Property
£
Cost
At 13 December 2024
–
Additions
134,889
-----------
At 31 December 2025
134,889
-----------
Impairment
At 13 December 2024 and 31 December 2025
–
-----------
Carrying amount
At 31 December 2025
134,889
-----------
The property was purchased on 26 August 2025 for £134,889. In the director's opinion there was no material change in value at the year end.
6. CREDITORS: amounts falling due within one year
31 Dec 25
£
Bank loans and overdrafts
245
Accruals and deferred income
740
Director loan accounts
53,863
---------
54,848
---------
The following liabilities disclosed under creditors falling due within one year are secured by the company:
2025
£
Bank loan
245
-----
7. CREDITORS: amounts falling due after more than one year
31 Dec 25
£
Bank loans and overdrafts
93,374
---------
The following liabilities disclosed under creditors falling due after more than one year are secured by the company:
2025
£
Bank loan
93,374
---------
Included within creditors: amounts falling due after more than one year is an amount of £92,149 in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
8. CALLED UP SHARE CAPITAL
Issued, called up and fully paid
31 Dec 25
No.
£
Ordinary shares of £ 1 each
100
100
-----
-----
100 Ordinary shares of £1 each were issued on date of incorporation.
9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES
The directors loan account was in credit throughout the year. The loan is repayable on demand and no interest is charged.
GORING PROPERTY LTD
MANAGEMENT INFORMATION
PERIOD FROM 13 DECEMBER 2024 TO 31 DECEMBER 2025
The following pages do not form part of the financial statements.
GORING PROPERTY LTD
CHARTERED ACCOUNTANT'S REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF GORING PROPERTY LTD
PERIOD FROM 13 DECEMBER 2024 TO 31 DECEMBER 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Goring Property Ltd for the period ended 31 December 2025, which comprise the statement of comprehensive income, statement of financial position, statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of Goring Property Ltd. Our work has been undertaken solely to prepare for your approval the financial statements of Goring Property Ltd and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Goring Property Ltd and its director for our work or for this report.
It is your duty to ensure that Goring Property Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Goring Property Ltd. You consider that Goring Property Ltd is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or a review of the financial statements of Goring Property Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
STREETS SPENSER WILSON (YORKSHIRE) LIMITED Chartered accountants
Equitable House 55 Pellon Lane Halifax West Yorkshire HX1 5SP
10 September 2026