REGISTERED NUMBER: 04329145 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

GOTPORT LIMITED

T/A

STUART'S

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S V Barker

V C Barker

SECRETARY:

V C Barker

REGISTERED OFFICE:

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

REGISTERED NUMBER:

04329145 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,104,908

1,063,772

Investments

6

100

100

Investment property

7

290,087

290,087

1,395,095

1,353,959

CURRENT ASSETS

Stocks

17,958

15,407

Debtors

8

184,762

233,526

Cash at bank and in hand

181,847

203,883

384,567

452,816

CREDITORS

Amounts falling due within one year

9

370,106

695,952

NET CURRENT ASSETS/(LIABILITIES)

14,461

(243,136

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,409,556

1,110,823

CREDITORS

Amounts falling due after more than one year

10

(287,325

)

(12,972

)

PROVISIONS FOR LIABILITIES

(156,967

)

(90,504

)

NET ASSETS

965,264

1,007,347

CAPITAL AND RESERVES

Called up share capital

12

100

100

Retained earnings

965,164

1,007,247

SHAREHOLDERS' FUNDS

965,264

1,007,347

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2026 and were signed on its behalf by:

S V Barker - Director

1.	STATUTORY INFORMATION

Gotport 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.

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.

Turnover

Turnover is generated from fish and chip shop activities and recognised on the exchange of goods.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, has been amortised evenly over its estimated useful life of 20 years. Goodwill purchased in 2015 has been amortised over 10 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

2% on cost

Leasehold

-

over the lease term

Improvements to property

-

2% on cost

Fixtures, fittings and equipment

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus of deficit arising from changes in fair value is recognised in the statement of income and retained earnings.

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 Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to the statement of income and retained earnings over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the statement of income and retained earnings over the period to which they relate.

Pension costs and other post-retirement benefits

The company has implemented auto-enrolment pension in respect of all employees. Contributions are charged to the statement of income and retained earnings in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 64 (2024 - 60 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

151,500

AMORTISATION

At 1 January 2025

and 31 December 2025

151,500

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

726,994

1,172,232

1,899,226

Additions

-

176,678

176,678

Disposals

-

(77,094

)

(77,094

)

At 31 December 2025

726,994

1,271,816

1,998,810

DEPRECIATION

At 1 January 2025

203,221

632,233

835,454

Charge for year

19,279

89,716

108,995

Eliminated on disposal

-

(50,547

)

(50,547

)

At 31 December 2025

222,500

671,402

893,902

NET BOOK VALUE

At 31 December 2025

504,494

600,414

1,104,908

At 31 December 2024

523,773

539,999

1,063,772

The net book value of tangible fixed assets includes £ 27,751 (2024 - £ 37,001 ) in respect of assets held under hire purchase contracts.

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

100

NET BOOK VALUE

At 31 December 2025

100

At 31 December 2024

100

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

290,087

NET BOOK VALUE

At 31 December 2025

290,087

At 31 December 2024

290,087

The directors have considered the valuation of the investment properties. They believe that the properties shown at cost represent fair value.

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

1,920

-

Amounts owed by group undertakings

179,513

45,513

Amounts owed by associates

-

183,000

Other debtors

3,329

5,013

184,762

233,526

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

88,275

440,588

Hire purchase contracts

12,972

13,412

Trade creditors

103,998

89,150

Amounts owed to associates

25,999

-

Taxation and social security

116,250

134,586

Other creditors

22,612

18,216

370,106

695,952

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

287,325

-

Hire purchase contracts

-

12,972

287,325

12,972

11.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank loans

375,600

440,588

Hire purchase contracts

12,972

26,384

388,572

466,972

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100