COMPANY REGISTRATION NUMBER:
16444716
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Gentian Winchester Limited |
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Filleted Unaudited Financial Statements |
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Gentian Winchester Limited |
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Statement of Financial Position |
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31 December 2025
Current assets
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Stocks |
965,352 |
|
|
Debtors |
5 |
302 |
|
|
--------- |
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|
965,654 |
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|
|
|
|
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Creditors: amounts falling due within one year |
6 |
965,554 |
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|
--------- |
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Net current assets |
|
100 |
|
|
---- |
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Total assets less current liabilities |
|
100 |
|
|
---- |
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Net assets |
|
100 |
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|
---- |
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Capital and reserves
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Called up share capital |
7 |
|
100 |
|
|
---- |
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Shareholders funds |
|
100 |
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|
---- |
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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 comprehensive income has not been delivered.
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.
Directors' 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
;
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The directors acknowledge their 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
11 August 2026
, and are signed on behalf of the board by:
Company registration number:
16444716
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Gentian Winchester Limited |
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Notes to the Financial Statements |
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Period from 12 May 2025 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 Trafalgar House South, Trafalgar Street, Winchester, SO23 9DH, United Kingdom.
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.
Work in progress
Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable profit or losses where appropriate.
Work in progress comprises a property acquired for redevelopment and subsequent sale together with directly attributable costs incurred in relation to the property.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition. The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in ringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.
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 evidenced a residual interest in the assets after deducing all of its financial liabilities.
4.
Average number of employees
During the year the average number of employees was 2 which consisted of the directors only.
5.
Debtors
|
31 Dec 25 |
|
£ |
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Other debtors |
302 |
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---- |
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6.
Creditors:
amounts falling due within one year
|
31 Dec 25 |
|
£ |
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Trade creditors |
58 |
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Amounts owed to group undertakings |
962,044 |
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Accruals and deferred income |
3,452 |
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--------- |
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965,554 |
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--------- |
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7.
Called up share capital
Issued, called up and fully paid
|
31 Dec 25 |
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No. |
£ |
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Ordinary shares of £ 1 each |
100 |
100 |
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---- |
---- |
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8.
Related party transactions
The company has applied the exemption in FRS 102 Section 33.1A and has therefore not disclosed transactions with wholly owned group undertakings.
9.
Controlling party
The parent undertaking is Gentian Property Investments Limited, a company incorporated in England and Wales. The ultimate controlling party is Gentian Trafalgar Limited, a company incorporated in England and Wales.