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REGISTERED NUMBER: 02728288 (England and Wales)














Unaudited Financial Statements

For The Year Ended 31st August 2023

for

G P J Consultants Limited

G P J Consultants Limited (Registered number: 02728288)






Contents of the Financial Statements
For The Year Ended 31st August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 6

G P J Consultants Limited

Company Information
For The Year Ended 31st August 2023







DIRECTORS: G R Byett
Mrs P A Byett





SECRETARY: Mrs P A Byett





REGISTERED OFFICE: Orchid House
Parkend Walk
Coalway
Coleford
Gloucestershire
GL16 7JS





REGISTERED NUMBER: 02728288 (England and Wales)





ACCOUNTANTS: Wildin (Accountants & Auditors) Ltd
Kings Buildings
Lydney
Gloucestershire
GL15 5HE

G P J Consultants Limited (Registered number: 02728288)

Balance Sheet
31st August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,090 6,557

CURRENT ASSETS
Debtors 5 3,181 3,274
Cash at bank 53,053 64,988
56,234 68,262
CREDITORS
Amounts falling due within one year 6 58,989 61,738
NET CURRENT (LIABILITIES)/ASSETS (2,755 ) 6,524
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,335

13,081

PROVISIONS FOR LIABILITIES 7 1,157 1,246
NET ASSETS 2,178 11,835

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 2,078 11,735
SHAREHOLDERS' FUNDS 2,178 11,835

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2023 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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 8th February 2024 and were signed on its behalf by:



G R Byett - Director


G P J Consultants Limited (Registered number: 02728288)

Notes to the Financial Statements
For The Year Ended 31st August 2023

1. STATUTORY INFORMATION

G P J Consultants 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

G P J Consultants Limited (Registered number: 02728288)

Notes to the Financial Statements - continued
For The Year Ended 31st August 2023

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st September 2022 25,698 17,298 42,996
Additions - 1,197 1,197
At 31st August 2023 25,698 18,495 44,193
DEPRECIATION
At 1st September 2022 20,506 15,933 36,439
Charge for year 1,298 366 1,664
At 31st August 2023 21,804 16,299 38,103
NET BOOK VALUE
At 31st August 2023 3,894 2,196 6,090
At 31st August 2022 5,192 1,365 6,557

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 2,021 1,771
VAT 72 348
Prepayments and Accrued Income 1,088 1,155
3,181 3,274

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade creditors 1,305 1,642
Tax 6,745 6,150
Directors' current accounts 49,356 52,339
Accruals 1,583 1,607
58,989 61,738

7. PROVISIONS FOR LIABILITIES
31.8.23 31.8.22
£    £   
Deferred tax 1,157 1,246

Deferred
tax
£   
Balance at 1st September 2022 1,246
Provided during year (89 )
Balance at 31st August 2023 1,157

G P J Consultants Limited (Registered number: 02728288)

Notes to the Financial Statements - continued
For The Year Ended 31st August 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.23 31.8.22
value: £    £   
100 Ordinary £1 100 100

9. RESERVES
Retained
earnings
£   

At 1st September 2022 11,735
Profit for the year 30,343
Dividends (40,000 )
At 31st August 2023 2,078

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
G P J Consultants Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of G P J Consultants Limited for the year ended 31st August 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of G P J Consultants Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of G P J Consultants Limited and state those matters that we have agreed to state to the Board of Directors of G P J Consultants Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that G P J Consultants Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of G P J Consultants Limited. You consider that G P J Consultants Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of G P J Consultants Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Wildin (Accountants & Auditors) Ltd
Kings Buildings
Lydney
Gloucestershire
GL15 5HE


Date: 8th February 2024