Gentian 183 Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11371836

Gentian 183 Limited

Filleted Unaudited Financial Statements

31 December 2025

Gentian 183 Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		2,081,375	–

Current assets

Debtors	6	37,082	31,735
Cash at bank and in hand		121,460	–
		---------	--------
		158,542	31,735

Creditors: amounts falling due within one year	7	2,200,028		55,537
		------------		--------
Net current liabilities			2,041,486	23,802
			------------	--------
Total assets less current liabilities			39,889	( 23,802)
			--------	--------
Net assets/(liabilities)			39,889	( 23,802)
			--------	--------

Capital and reserves

Called up share capital	8	1	1
Profit and loss account		39,888	( 23,803)
		--------	--------
Shareholders funds/(deficit)		39,889	( 23,802)
		--------	--------

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 183 Limited

Statement of Financial Position (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 Hanson

Director

Company registration number: 11371836

Gentian 183 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 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.

Investment property

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.

If a reliable measure of fair value is no longer available without undue cost or effort for an item of investment property, it shall be transferred to tangible assets and treated as such until it is expected that fair value will be reliably measurable on an on-going basis.

Revenue recognition

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

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be 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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Average number of employees

The average number of persons employed by the company during the year amounted to 3 (2024: 3) which consisted of the directors only.

5. Tangible assets

	Investment property
	£
Cost
At 1 January 2025	–
Additions	2,081,375
	------------
At 31 December 2025	2,081,375
	------------
Depreciation
At 1 January 2025 and 31 December 2025	–
	------------
Carrying amount
At 31 December 2025	2,081,375
	------------
At 31 December 2024	–
	------------

6. Debtors

	2025	2024
	£	£
Trade debtors	37,000	–
Other debtors	82	31,735
	--------	--------
	37,082	31,735
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	6,800	–
Amounts owed to related undertakings	2,145,245	55,537
Accruals and deferred income	38,500	–
Social security and other taxes	9,483	–
	------------	--------
	2,200,028	55,537
	------------	--------

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
	----	----	----	----

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
	£	£	£	£
Other related parties	–	–	16,000	–
	----	----	--------	----

The company is a wholly owned subsidiary of Gentian Trafalgar Limited and has taken advantage of the exemption granted under FRS 102 section 33.1A not to disclose transactions with Gentian Trafalgar Limited or other wholly owned subsidiaries within the group.

10. Controlling party

The parent undertaking is Gentian Trafalgar Limited, a company incorporated in England and Wales.