Registered number
11579545
GBPR Limited
Filleted Accounts
30 September 2024
GBPR Limited
Registered number: 11579545
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 280,977 276,156
Current assets
Debtors 4 155,773 37,522
Cash at bank and in hand 81 1,583
155,854 39,105
Creditors: amounts falling due within one year 5 (165,513) (105,607)
Net current liabilities (9,659) (66,502)
Total assets less current liabilities 271,318 209,654
Creditors: amounts falling due after more than one year 6 (6,421) (7,871)
Provisions for liabilities (56,197) (52,470)
Net assets 208,700 149,313
Capital and reserves
Called up share capital 1 1
Profit and loss account 208,699 149,312
Shareholder's funds 208,700 149,313
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
George Binding
Director
Approved by the board on 31 March 2025
GBPR Limited
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2023 406,594
Additions 75,067
At 30 September 2024 481,661
Depreciation
At 1 October 2023 130,438
Charge for the year 70,246
At 30 September 2024 200,684
Net book value
At 30 September 2024 280,977
At 30 September 2023 276,156
4 Debtors 2024 2023
£ £
Trade debtors 155,773 37,522
5 Creditors: amounts falling due within one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts 75,410 72,219
Trade creditors 69,572 21,701
Taxation and social security costs 14,311 2,337
Other creditors 6,220 9,350
165,513 105,607
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 6,421 7,871
7 Other information
GBPR Limited is a private company limited by shares and incorporated in England. Its registered office is:
12 Stoke Meadows
Bradley Stoke
Bristol
BS32 9BG
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