Gaufron Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05663073 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Gaufron Investments Limited

Page

Company Information

1

Abridged Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTOR:

P A Rowlands

REGISTERED OFFICE:

Lower Gaufron Farm

Howey

Llandrindod Wells

Powys

LD1 5RG

REGISTERED NUMBER:

05663073 (England and Wales)

ACCOUNTANTS:

A D Accounts Limited

Rural Enterprise Centre

Vincent Carey Road

Rotherwas

Hereford

Herefordshire

HR2 6FE

FIXED ASSETS

Tangible assets

5

-

Investments

6

2

Investment property

7

7,669,895

7,590,169

7,669,897

7,590,171

CURRENT ASSETS

Debtors

8

327,609

142,109

Cash at bank

308,049

184,914

635,658

327,023

CREDITORS

Amounts falling due within one year

(164,106

)

(155,675

)

NET CURRENT ASSETS

471,552

171,348

TOTAL ASSETS LESS CURRENT
LIABILITIES

8,141,449

7,761,519

CREDITORS

Amounts falling due after more than one
year

(731,325

)

(741,093

)

PROVISIONS FOR LIABILITIES

(404,351

)

(404,351

)

ACCRUALS AND DEFERRED INCOME

(358,003

)

(369,178

)

NET ASSETS

6,647,770

6,246,897

CAPITAL AND RESERVES

Called up share capital

9

2

Retained earnings

10

6,647,768

6,246,895

SHAREHOLDERS' FUNDS

6,647,770

6,246,897

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 director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 March 2026 and were signed by:

P A Rowlands - Director

1.	STATUTORY INFORMATION

Gaufron Investments 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

All fixed Assets are initially recorded at cost.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Financial instruments are classified and accounted for according to the substance of the contractual arrangement. They are classified as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

Additions

59,000

Disposals

(59,000

)

At 31 December 2025

-

DEPRECIATION

Charge for year

8,604

Eliminated on disposal

(8,604

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 January 2025

and 31 December 2025

2

NET BOOK VALUE

At 31 December 2025

2

At 31 December 2024

2

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

7,590,169

Additions

129,037

Disposals

(49,311

)

At 31 December 2025

7,669,895

NET BOOK VALUE

At 31 December 2025

7,669,895

At 31 December 2024

7,590,169

The investment property was valued on 31 December 2025 by M Hall BSc using knowledge of current market conditions and valuations in similar geographical areas.

8.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Other debtors

320,609

134,018

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

2

Ordinary

£1

2

10.

RESERVES

Retained

earnings

£

At 1 January 2025

6,246,895

Profit for the year

400,873

At 31 December 2025

6,647,768

2025

2024

£

Distributable profit

Distributable profit b/fwd

5,029,798

4,658,765

Distributable profit for the year

400,873

371,034

Deferred tax movement on investment property

-

5,430,672

5,029,799

Non-distributable profit

Revaluation on investment property

1,217,096

Deferred tax movement on investment property

-

1,217,096

6,647,768

6,246,895