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REGISTERED NUMBER: 08048377 (England and Wales)














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: Ms Federica De Leva





REGISTERED OFFICE: C/O Michael Filiou Ltd
Salisbury House
81 High Street
Potters Bar
Hertfordshire
EN6 5AS





REGISTERED NUMBER: 08048377 (England and Wales)





ACCOUNTANTS: Michael Filiou Ltd
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 14,485 14,485
Cash in hand 1,000 1,000
15,485 15,485
CREDITORS
Amounts falling due within one year 7 6,678 6,678
NET CURRENT ASSETS 8,807 8,807
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,807

8,807

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings 7,807 7,807
SHAREHOLDERS' FUNDS 8,807 8,807

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 29 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 June 2025 in accordance with Section 476 of the Companies Act 2006.

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 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 director and authorised for issue on 21 July 2025 and were signed by:




Ms Federica De Leva - Director


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 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 (£).


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.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 1,119
DEPRECIATION
At 30 June 2024
and 29 June 2025 1,119
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 14,485 14,485
14,485 14,485

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 144 144
Amounts owed to group undertakings 2,304 2,304
Accruals 3,750 3,750
Accrued expenses 480 480
6,678 6,678

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
1,000 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.