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REGISTERED NUMBER: 05378748 (England and Wales)















Financial Statements for the Year Ended 31 March 2025

for

GPM Partnership Limited

GPM Partnership Limited (Registered number: 05378748)

Contents of the Financial Statements
for the year ended 31 March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

GPM Partnership Limited

Company Information
for the year ended 31 March 2025







DIRECTOR: G D Fennell





REGISTERED OFFICE: 5-7 Ozengell Place
Eurokent Business Park
Ramsgate
Kent
CT12 6PB





REGISTERED NUMBER: 05378748 (England and Wales)





ACCOUNTANTS: MPH Accountancy and Business Advisors Ltd
99 Canterbury Road
Whitstable
Kent
CT5 4HG

GPM Partnership Limited (Registered number: 05378748)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 920,867 930,510
920,867 930,510

CURRENT ASSETS
Debtors 6 153,683 168,742
Cash at bank 28,855 15,004
182,538 183,746
CREDITORS
Amounts falling due within one year 7 229,884 316,277
NET CURRENT LIABILITIES (47,346 ) (132,531 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

873,521

797,979

CREDITORS
Amounts falling due after more than one year 8 289,671 205,349
NET ASSETS 583,850 592,630

CAPITAL AND RESERVES
Called up share capital 101 101
Capital redemption reserve 1 1
Retained earnings 583,748 592,528
SHAREHOLDERS' FUNDS 583,850 592,630

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

GPM Partnership Limited (Registered number: 05378748)

Balance Sheet - continued
31 March 2025


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 8 July 2025 and were signed by:





G D Fennell - Director


GPM Partnership Limited (Registered number: 05378748)

Notes to the Financial Statements
for the year ended 31 March 2025


1. STATUTORY INFORMATION

GPM Partnership 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - not provided
Plant and machinery etc - 15% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

GPM Partnership Limited (Registered number: 05378748)

Notes to the Financial Statements - continued
for the year ended 31 March 2025


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 32,800
AMORTISATION
At 1 April 2024
and 31 March 2025 32,800
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 866,221 239,960 1,106,181
DEPRECIATION
At 1 April 2024 - 175,671 175,671
Charge for year - 9,643 9,643
At 31 March 2025 - 185,314 185,314
NET BOOK VALUE
At 31 March 2025 866,221 54,646 920,867
At 31 March 2024 866,221 64,289 930,510

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 3,092 18,151
Other debtors 150,591 150,591
153,683 168,742

GPM Partnership Limited (Registered number: 05378748)

Notes to the Financial Statements - continued
for the year ended 31 March 2025


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 24,100 66,162
Taxation and social security 4,435 16,491
Other creditors 201,349 233,624
229,884 316,277

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 289,671 205,349

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 233,436 -

GPM Partnership Limited

Report of the Accountants to the Director of
GPM Partnership Limited


The following reproduces the text of the report prepared for the director 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 Director 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 year ended 31 March 2025 set out on page nil 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.






MPH Accountancy and Business Advisors Ltd
99 Canterbury Road
Whitstable
Kent
CT5 4HG


8 July 2025