2 false false false false false false false false false false true false false false false false false No description of principal activity 2023-12-01 Sage Accounts Production Advanced 2023 - FRS102_2023 64,115 64,115 59,066 1,683 60,749 5,049 xbrli:pure xbrli:shares iso4217:GBP 03097166 2023-12-01 2025-03-31 03097166 2025-03-31 03097166 2023-11-30 03097166 2022-12-01 2023-11-30 03097166 2023-11-30 03097166 2022-11-30 03097166 bus:Director1 2023-12-01 2025-03-31 03097166 core:WithinOneYear 2025-03-31 03097166 core:WithinOneYear 2023-11-30 03097166 core:ShareCapital 2025-03-31 03097166 core:ShareCapital 2023-11-30 03097166 core:RetainedEarningsAccumulatedLosses 2025-03-31 03097166 core:RetainedEarningsAccumulatedLosses 2023-11-30 03097166 bus:Director1 2023-11-30 03097166 bus:Director1 2025-03-31 03097166 bus:Director1 2022-11-30 03097166 bus:Director1 2023-11-30 03097166 bus:Director1 2022-12-01 2023-11-30 03097166 bus:SmallEntities 2023-12-01 2025-03-31 03097166 bus:AuditExemptWithAccountantsReport 2023-12-01 2025-03-31 03097166 bus:SmallCompaniesRegimeForAccounts 2023-12-01 2025-03-31 03097166 bus:PrivateLimitedCompanyLtd 2023-12-01 2025-03-31 03097166 bus:FullAccounts 2023-12-01 2025-03-31 03097166 core:OfficeEquipment 2023-12-01 2025-03-31 03097166 core:OfficeEquipment 2023-11-30
COMPANY REGISTRATION NUMBER: 03097166
G P D Communications Limited
Filleted Unaudited Financial Statements
31 March 2025
G P D Communications Limited
Statement of Financial Position
31 March 2025
31 Mar 25
30 Nov 23
Note
£
£
£
Fixed assets
Tangible assets
5
5,049
Current assets
Debtors
6
22,147
10,946
Cash at bank and in hand
5,432
28,094
--------
--------
27,579
39,040
Creditors: amounts falling due within one year
7
8,390
13,878
--------
--------
Net current assets
19,189
25,162
--------
--------
Total assets less current liabilities
19,189
30,211
--------
--------
Net assets
19,189
30,211
--------
--------
Capital and reserves
Called up share capital
100
100
Profit and loss account
19,089
30,111
--------
--------
Shareholders funds
19,189
30,211
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
G P D Communications Limited
Statement of Financial Position (continued)
31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 21 August 2025 , and are signed on behalf of the board by:
Mr G Ashdown
Director
Company registration number: 03097166
G P D Communications Limited
Notes to the Financial Statements
Period from 1 December 2023 to 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 Minton Place, Victoria Road, Bicester, Oxfordshire, OX26 6QB.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:
Office Equipment
-
25% reducing balance
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 2 (2023: 3 ).
5. Tangible assets
Equipment
Total
£
£
Cost
At 1 December 2023
64,115
64,115
Disposals
( 64,115)
( 64,115)
--------
--------
At 31 March 2025
--------
--------
Depreciation
At 1 December 2023
59,066
59,066
Charge for the period
1,683
1,683
Disposals
( 60,749)
( 60,749)
--------
--------
At 31 March 2025
--------
--------
Carrying amount
At 31 March 2025
--------
--------
At 30 November 2023
5,049
5,049
--------
--------
6. Debtors
31 Mar 25
30 Nov 23
£
£
Trade debtors
5,065
Other debtors
22,147
5,881
--------
--------
22,147
10,946
--------
--------
7. Creditors: amounts falling due within one year
31 Mar 25
30 Nov 23
£
£
Bank loans and overdrafts
453
Trade creditors
608
40
Social security and other taxes
7,267
10,445
Other creditors
515
2,940
-------
--------
8,390
13,878
-------
--------
8. Directors' advances, credits and guarantees
During the period the directors entered into the following advances and credits with the company:
31 Mar 25
Balance brought forward
Advances/ (credits) to the directors
Amounts repaid
Balance outstanding
£
£
£
£
Mr G Ashdown
21,614
358
21,972
--------
----
----
--------
30 Nov 23
Balance brought forward
Advances/ (credits) to the directors
Amounts repaid
Balance outstanding
£
£
£
£
Mr G Ashdown
15,953
7,350
( 18,090)
5,213
--------
-------
--------
-------