G E & P A Developments Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 08379567

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		2		2

			2		2
CURRENT ASSETS
Debtors	5	857,061		856,369
Cash at bank and in hand		728		2,368

		857,789		858,737
Creditors: Amounts Falling Due Within One Year	6	(617,434 )		(617,434 )

NET CURRENT ASSETS (LIABILITIES)			240,355		241,303

TOTAL ASSETS LESS CURRENT LIABILITIES			240,357		241,305

NET ASSETS			240,357		241,305

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			240,355		241,303

SHAREHOLDERS' FUNDS			240,357		241,305

For the year ending 31 January 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr P J Arrow

Director

16 September 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

G E & P A Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08379567 . The registered office is Mill House Liphook Road, Shottermill, Haslemere, Surrey, GU27 3QE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Financial Instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares, which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments, where applicable, are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

2.3. Preparation of consolidated financial statements

The financial statements contain information about G E & P A Developments Limited as an individual company and do not contain consolidated financial information as the parent of the group. The company has taken the option under section 398 of the Companies Act 2006 not to prepare consolidated financial statements.

2.4. Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' not to disclose related party transactions with wholly owned subsidiaries within the group.

3. Average Number of Employees

The average number of employees, including directors, during the year was 2 (2024: 2)

4. Investments

	Unlisted
	£
Cost
As at 1 February 2024	2

As at 31 January 2025	2

Provision
As at 1 February 2024	-

As at 31 January 2025	-

Net Book Value
As at 31 January 2025	2

As at 1 February 2024	2

Interests in subsidiaries and jointly controlled entities are initially measured at fair value. The investments are valued on an open market basis by the directors at each reporting date and any fair value movement is recognised immediately in the profit and loss account.

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	857,061	856,369

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G E & P A Developments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	617,434	617,434

Within Other creditors are Directors Loans of £616,714 (2024 - £616,714). These loans are unsecured, interest free and repayable on demand.

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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