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REGISTERED NUMBER: 06363872 (England and Wales)















Unaudited Financial Statements

for the Period 29 April 2022 to 30 June 2023

for

GDP Holdings Limited

GDP Holdings Limited (Registered number: 06363872)






Contents of the Financial Statements
for the Period 29 April 2022 to 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 8

GDP Holdings Limited

Company Information
for the Period 29 April 2022 to 30 June 2023







DIRECTORS: C L Plunkett
G D Plunkett





SECRETARY: C L Plunkett





REGISTERED OFFICE: 24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ





REGISTERED NUMBER: 06363872 (England and Wales)





ACCOUNTANTS: Johnston Wood Roach Limited
24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ

GDP Holdings Limited (Registered number: 06363872)

Balance Sheet
30 June 2023

30.6.23 28.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 683 1,385
Investments 5 41 41
Investment property 6 145,203 145,203
145,927 146,629

CURRENT ASSETS
Debtors 7 1,144,495 829,379
Cash at bank 1,402 121,677
1,145,897 951,056
CREDITORS
Amounts falling due within one year 8 184,341 129,488
NET CURRENT ASSETS 961,556 821,568
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,107,483

968,197

CREDITORS
Amounts falling due after more than one
year

9

(22,544

)

(33,160

)

PROVISIONS FOR LIABILITIES - (263 )
NET ASSETS 1,084,939 934,774

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 1,084,937 934,772
SHAREHOLDERS' FUNDS 1,084,939 934,774

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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.

GDP Holdings Limited (Registered number: 06363872)

Balance Sheet - continued
30 June 2023


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 by the Board of Directors and authorised for issue on 6 March 2024 and were signed on its behalf by:




C L Plunkett - Director



G D Plunkett - Director


GDP Holdings Limited (Registered number: 06363872)

Notes to the Financial Statements
for the Period 29 April 2022 to 30 June 2023

1. STATUTORY INFORMATION

GDP Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).


Accounts are rounded to the nearest pound.

The accounts represent the company as an individual entity.

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.

Significant judgements and estimates
The preparation of financial statements requires the use of estimates & assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount, events or actions. Actual results may differ from those amounts.

Management do not consider there to be any significant judgements or estimates used in the preparation of these financial statements.

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.
Computer equipment - 33% on reducing balance

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.

Taxation
Taxation for the period 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.


GDP Holdings Limited (Registered number: 06363872)

Notes to the Financial Statements - continued
for the Period 29 April 2022 to 30 June 2023

2. ACCOUNTING POLICIES - continued
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 period 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 period was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 29 April 2022 7,403
Additions 166
At 30 June 2023 7,569
DEPRECIATION
At 29 April 2022 6,018
Charge for period 868
At 30 June 2023 6,886
NET BOOK VALUE
At 30 June 2023 683
At 28 April 2022 1,385

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 29 April 2022
and 30 June 2023 41
NET BOOK VALUE
At 30 June 2023 41
At 28 April 2022 41

GDP Holdings Limited (Registered number: 06363872)

Notes to the Financial Statements - continued
for the Period 29 April 2022 to 30 June 2023

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 29 April 2022
and 30 June 2023 145,203
NET BOOK VALUE
At 30 June 2023 145,203
At 28 April 2022 145,203

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 28.4.22
£    £   
Trade debtors 2,575 1,168
Amounts owed by group undertakings 793,493 656,130
Other debtors 348,427 172,081
1,144,495 829,379

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 28.4.22
£    £   
Bank loans and overdrafts 9,956 10,919
Trade creditors 2,097 172
Amounts owed to group undertakings 34,296 -
Taxation and social security 107,152 91,953
Other creditors 30,840 26,444
184,341 129,488

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.23 28.4.22
£    £   
Bank loans 22,544 33,160

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.23 28.4.22
value: £    £   
2 Ordinary £1 2 2

GDP Holdings Limited (Registered number: 06363872)

Notes to the Financial Statements - continued
for the Period 29 April 2022 to 30 June 2023

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 June 2023 and the year ended 28 April 2022:

30.6.23 28.4.22
£    £   
C L Plunkett
Balance outstanding at start of period 81 (1,035 )
Amounts advanced 409,497 454,949
Amounts repaid (191,459 ) (453,833 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 218,119 81

At the year end the company was owed £218,119 (2022: £81) by the directors.

GDP Holdings Limited

Report of the Accountants to the Directors of
GDP Holdings 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.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 30 June 2023 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Johnston Wood Roach Limited
24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ


Date: .............................................