Gentian Trafalgar Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09964859

Gentian Trafalgar Limited

Filleted Unaudited Financial Statements

31 December 2025

Gentian Trafalgar Limited

Balance Sheet

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Investments	5		1,978,949	1,978,949

Current assets

Debtors	6	16,562,551	15,676,951
Cash at bank and in hand		5,265	14,497
		-------------	-------------
		16,567,816	15,691,448

Creditors: amounts falling due within one year	7	5,369,410		4,151,864
		-------------		-------------
Net current assets			11,198,406	11,539,584
			-------------	-------------
Total assets less current liabilities			13,177,355	13,518,533
			-------------	-------------
Net assets			13,177,355	13,518,533
			-------------	-------------

Capital and reserves

Called up share capital	8	99	99
Capital redemption reserve		1	1
Profit and loss account		13,177,255	13,518,433
		-------------	-------------
Shareholders funds		13,177,355	13,518,533
		-------------	-------------

These financial statements have been prepared and delivered 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'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The 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 Act with respect to accounting records and the preparation of financial statements .

Gentian Trafalgar Limited

Balance Sheet (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 11 August 2026 , and are signed on behalf of the board by:

Mr N K Ekins

Director

Company registration number: 09964859

Gentian Trafalgar Limited

Notes to the Financial Statements

Year ended 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 146 New London Road, Chelmsford, Essex, CM2 0AW, England.

2. Statement of compliance

These financial statements have been prepared in compliance with the provision of FRS 102 Section 1A small entities, '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.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Revenue recognition

The turnover shown in the profit and loss account represents net amounts invoiced during the period, exclusive of Value added tax.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Average number of employees

During the year the average number of employees was 2 (2024: 2) which consists of the directors only.

5. Investments

	Shares in group undertakings	Other investments	Total
	£	£	£
Cost
At 1 January 2025 and 31 December 2025	3	1,978,946	1,978,949
	----	------------	------------
Impairment
At 1 January 2025 and 31 December 2025	–	–	–
	----	------------	------------

Carrying amount
At 31 December 2025	3	1,978,946	1,978,949
	----	------------	------------
At 31 December 2024	3	1,978,946	1,978,949
	----	------------	------------

6. Debtors

	2025	2024
	£	£
Trade debtors	60,000	–
Amounts owed by related undertakings	16,502,551	15,676,951
	-------------	-------------
	16,562,551	15,676,951
	-------------	-------------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings	5,358,005	4,148,475
Accruals and deferred income	1,365	1,365
Social security and other taxes	9,999	1,983
Other creditors	41	41
	------------	------------
	5,369,410	4,151,864
	------------	------------

8. Called up share capital

Issued, called up and fully paid

	No.	£
	£	£
A Ordinary shares of £1 each	2	2
B Ordinary shares of £1 each	1	1
D Ordinary shares of £1 each	10	10
E Ordinary shares of £1 each	10	10
F Ordinary shares of £1 each	10	10
G Ordinary shares of £1 each	10	10
H Ordinary shares of £1 each	10	10
X Ordinary shares of £1 each	23	23
Y Ordinary shares of £1 each	23	23
	----	----
	99	99
	----	----

9. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Amounts owed by related and group undertakings	( 383,930)	( 11,392,108)	( 5,358,005)	( 4,148,475)
	---------	-------------	------------	------------

The company has taken advantage of the exemption granted under FRS 102 section 33.1A not to disclose transactions with any wholly owned subsidiaries within the group.