| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 29 JUNE 2025 |
| FOR |
| GBPA (UK) LTD |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 29 JUNE 2025 |
| FOR |
| GBPA (UK) LTD |
| GBPA (UK) LTD (REGISTERED NUMBER: 08048377) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 29 JUNE 2025 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 3 |
| GBPA (UK) LTD |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 29 JUNE 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Certified Accountants |
| www.michaelfiliou.com |
| Salisbury House |
| 81 High Street |
| Potters Bar |
| Hertfordshire |
| EN6 5AS |
| GBPA (UK) LTD (REGISTERED NUMBER: 08048377) |
| STATEMENT OF FINANCIAL POSITION |
| 29 JUNE 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash in hand |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital | 8 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The director acknowledges her 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 were approved by the director and authorised for issue on |
| GBPA (UK) LTD (REGISTERED NUMBER: 08048377) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 29 JUNE 2025 |
| 1. | STATUTORY INFORMATION |
| GBPA (UK) LTD is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The company was dormant throughout the year ended 29 June 2025. However, reference to information relating to the year ended 29 June 2024 has been made where appropriate. |
| Tangible fixed assets |
| Foreign currencies |
| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was NIL (2024 - NIL). |
| 5. | TANGIBLE FIXED ASSETS |
| Computer |
| equipment |
| £ |
| COST |
| At 30 June 2024 |
| and 29 June 2025 |
| DEPRECIATION |
| At 30 June 2024 |
| and 29 June 2025 |
| NET BOOK VALUE |
| At 29 June 2025 |
| At 29 June 2024 |
| GBPA (UK) LTD (REGISTERED NUMBER: 08048377) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 29 JUNE 2025 |
| 6. | DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Amounts due from related |
| parties |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Amounts owed to group undertakings |
| Accruals |
| Accrued expenses |
| 8. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | £1 | 1,000 | 1,000 |
| 9. | RELATED PARTY DISCLOSURES |
| Lidia G & M Ltd |
| As at the Balance Sheet date, the company was owed £14,485 (2023: £14,485) from Lidia G & M Ltd, a company which is under common control. |
| Pigna Ltd |
| As at the Balance Sheet date, the company owed £2,304 (2023: £2,304) to Pigna Ltd. Pigna Ltd holds 75% of the issued share capital of the company. |
| 10. | ULTIMATE CONTROLLING PARTY |
| The controlling party is Pigna Limited. |
| The parent company, Pigna Limited, holds 75% of the issued share capital of the company. |