| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 5 April 2025 |
| for |
| GPZ Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 5 April 2025 |
| for |
| GPZ Limited |
| GPZ Limited (Registered number: 07591780) |
| Contents of the Financial Statements |
| for the Year Ended 5 April 2025 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 3 |
| GPZ Limited |
| Company Information |
| for the Year Ended 5 April 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Charter House, Wyvern Court |
| Stanier Way |
| Derby |
| DE21 6BF |
| GPZ Limited (Registered number: 07591780) |
| Statement of Financial Position |
| 5 April 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Prepayments and accrued income |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | ( |
) |
| ACCRUALS AND DEFERRED INCOME | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Share premium |
| Fair value reserve | 8 |
| Retained earnings |
| The directors acknowledge their 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 were approved by the Board of Directors and authorised for issue on |
| GPZ Limited (Registered number: 07591780) |
| Notes to the Financial Statements |
| for the Year Ended 5 April 2025 |
| 1. | STATUTORY INFORMATION |
| GPZ Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Tangible fixed assets |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| 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 statement of financial position date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was NIL (2024 - NIL). |
| GPZ Limited (Registered number: 07591780) |
| Notes to the Financial Statements - continued |
| for the Year Ended 5 April 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and | Computer |
| machinery | equipment | Totals |
| £ | £ | £ |
| COST |
| At 6 April 2024 |
| and 5 April 2025 |
| DEPRECIATION |
| At 6 April 2024 |
| Charge for year |
| At 5 April 2025 |
| NET BOOK VALUE |
| At 5 April 2025 |
| At 5 April 2024 |
| 5. | FIXED ASSET INVESTMENTS |
| Other |
| investments |
| £ |
| COST OR VALUATION |
| At 6 April 2024 |
| Additions |
| Disposals | ( |
) |
| Revaluations |
| At 5 April 2025 |
| NET BOOK VALUE |
| At 5 April 2025 |
| At 5 April 2024 |
| Cost or valuation at 5 April 2025 is represented by: |
| Other |
| investments |
| £ |
| Valuation in 2021 | 255,748 |
| Valuation in 2022 | (18,481 | ) |
| Valuation in 2023 | (34,272 | ) |
| Valuation in 2024 | 26,365 |
| Valuation in 2025 | (10,664 | ) |
| Cost | 671,367 |
| 890,063 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| GPZ Limited (Registered number: 07591780) |
| Notes to the Financial Statements - continued |
| for the Year Ended 5 April 2025 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 8. | RESERVES |
| Fair |
| value |
| reserve |
| £ |
| At 6 April 2024 |
| Transfers | (18,012 | ) |
| At 5 April 2025 |