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Company Registration No. 9989472 (England and Wales)
GPG TRADING LIMITED Unaudited accounts for the year ended 31 March 2025
GPG TRADING LIMITED Unaudited accounts Contents
Page
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GPG TRADING LIMITED Company Information for the year ended 31 March 2025
Directors
G DARBY L J DARBY
Company Number
9989472 (England and Wales)
Registered Office
THE THREE TUNS 32 BRIDGE STREET CHEPSTOW NP16 5EY
Accountants
DAVID J EDMUNDS & CO LTD 28 STURFORD LANE CORSLEY WARMINSTER BA12 7QR
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GPG TRADING LIMITED Accountants' report
Accountants' report to the board of directors of GPG TRADING LIMITED on the preparation of the unaudited statutory accounts for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of GPG TRADING LIMITED for the year ended 31 March 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of GPG TRADING LIMITED, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of GPG TRADING LIMITED and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GPG TRADING LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that GPG TRADING LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of GPG TRADING LIMITED. You consider that GPG TRADING LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of GPG TRADING LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
DAVID J EDMUNDS & CO LTD 28 STURFORD LANE CORSLEY WARMINSTER BA12 7QR 26 August 2025
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GPG TRADING LIMITED Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
27,280 
34,100 
Tangible assets
61,731 
66,663 
89,011 
100,763 
Current assets
Inventories
10,420 
11,400 
Debtors
16,007 
6,199 
Cash at bank and in hand
8,681 
10,222 
35,108 
27,821 
Creditors: amounts falling due within one year
(96,171)
(94,890)
Net current liabilities
(61,063)
(67,069)
Total assets less current liabilities
27,948 
33,694 
Creditors: amounts falling due after more than one year
(1,667)
(11,667)
Net assets
26,281 
22,027 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
26,181 
21,927 
Shareholders' funds
26,281 
22,027 
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2025 and were signed on its behalf by
G DARBY Director Company Registration No. 9989472
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GPG TRADING LIMITED Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
GPG TRADING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 9989472. The registered office is THE THREE TUNS, 32 BRIDGE STREET, CHEPSTOW, NP16 5EY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 March 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
20%
Plant & machinery
20%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2024
46,778 
At 31 March 2025
46,778 
Amortisation
At 1 April 2024
12,678 
Charge for the year
6,820 
At 31 March 2025
19,498 
Net book value
At 31 March 2025
27,280 
At 31 March 2024
34,100 
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GPG TRADING LIMITED Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
2,988 
111,044 
114,032 
Additions
- 
10,500 
10,500 
At 31 March 2025
2,988 
121,544 
124,532 
Depreciation
At 1 April 2024
2,486 
44,883 
47,369 
Charge for the year
100 
15,332 
15,432 
At 31 March 2025
2,586 
60,215 
62,801 
Net book value
At 31 March 2025
402 
61,329 
61,731 
At 31 March 2024
502 
66,161 
66,663 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
16,007 
6,199 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
VAT
14,452 
6,529 
Trade creditors
20,505 
19,249 
Taxes and social security
49,701 
21,876 
Other creditors
1,513 
37,236 
96,171 
94,890 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
1,667 
11,667 
9
Average number of employees
During the year the average number of employees was 11 (2024: 9).
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