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REGISTERED NUMBER: 05913642 (England and Wales)

| ABRIDGED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

| FOR |

| GPC MANAGEMENT SERVICES LIMITED |

GPC MANAGEMENT SERVICES LIMITED (REGISTERED NUMBER: 05913642) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 30 April 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountant's Report | 7 |

| GPC MANAGEMENT SERVICES LIMITED |

COMPANY INFORMATION

for the year ended 30 April 2025

| DIRECTORS: | Mrs R A Cohen

| G P Cohen

| SECRETARY: | Mrs R A Cohen

| REGISTERED OFFICE: | 39 Norrice Lea

| London

| N2 0RD

| REGISTERED NUMBER: | 05913642 (England and Wales)

| ACCOUNTANT: | Cameron Baum Hollander Limited

| Chartered Accountants

| Suite A

| 1-3 Canfield Place

| London

| NW6 3BT

GPC MANAGEMENT SERVICES LIMITED (REGISTERED NUMBER: 05913642) |

ABRIDGED BALANCE SHEET

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 26,688 |  | 35,581 |  |

Investments | 5 | 850,881 |  | 827,661 |  |

877,569 |  | 863,242 |  |

CURRENT ASSETS

Debtors | 6 | 2,333,552 |  | 2,690,550 |  |

Cash at bank | 1,767,100 |  | 984,185 |  |

4,100,652 |  | 3,674,735 |  |

CREDITORS

Amounts falling due within one year | 162,633 |  | 207,157 |  |

NET CURRENT ASSETS | 3,938,019 |  | 3,467,578 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,815,588 |  | 4,330,820 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 40 |  | 40 |  |

Retained earnings | 4,815,548 |  | 4,330,780 |  |

SHAREHOLDERS' FUNDS | 4,815,588 |  | 4,330,820 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

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 have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 November 2025 and were signed on its behalf by:

G P Cohen - Director

GPC MANAGEMENT SERVICES LIMITED (REGISTERED NUMBER: 05913642) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 April 2025

1. | STATUTORY INFORMATION

| GPC Management Services 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.

| The financial statements are prepared in UK Pound Sterling, which is the functional currency of the company.

| Turnover

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Revenue from professional services are recognised in the quarterly financial periods of the businesses that the services are provided to.

| Revenue from profit shares are recognised in line with the financial period of the business that the investment was made in.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on reducing balance

GPC MANAGEMENT SERVICES LIMITED (REGISTERED NUMBER: 05913642) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, comprising creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Taxation

| The tax expense represents the sum of the tax currently payable.

| Current tax

| The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

| Pension costs and other post-retirement benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefit

GPC MANAGEMENT SERVICES LIMITED (REGISTERED NUMBER: 05913642) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Fixed asset investments

| Investments are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

| Impairment of fixed assets

| At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset,the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

| If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss.

| Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash- generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and comprise cash at bank.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 76,642 |  |

| DEPRECIATION

| At 1 May 2024 | 41,061 |  |

| Charge for year | 8,893 |  |

| At 30 April 2025 | 49,954 |  |

| NET BOOK VALUE

| At 30 April 2025 | 26,688 |  |

| At 30 April 2024 | 35,581 |  |

GPC MANAGEMENT SERVICES LIMITED (REGISTERED NUMBER: 05913642) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 April 2025

5. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 May 2024 | 827,661 |  |

| Additions | 127,280 |  |

| Disposals | (117,342 | ) |

| Impairments | 13,282 |  |

| At 30 April 2025 | 850,881 |  |

| NET BOOK VALUE

| At 30 April 2025 | 850,881 |  |

| At 30 April 2024 | 827,661 |  |

6. | DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 1,797,433 |  | 2,087,433 |  |

| Included within other debtors is an amount of £1,797,433 (2024: £2,087,433) falling due after more than one year.

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 20 | Ordinary A | 1 | 20 |  | 20 |  |

| 20 | Ordinary B | 1 | 20 |  | 20 |  |

40 |  | 40 |  |

CHARTERED ACCOUNTANT'S REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

GPC MANAGEMENT SERVICES LIMITED

The following reproduces the text of the report prepared for the directors 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 Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of GPC Management Services Limited for the year ended 30 April 2025 which comprise the Abridged Income Statement, Abridged Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of GPC Management Services Limited, as a body, in accordance with my terms of engagement. My work has been undertaken solely to prepare for your approval the financial statements of GPC Management Services Limited and state those matters that I have agreed to state to the Board of Directors of GPC Management Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than GPC Management Services Limited and its Board of Directors, as a body, for my work or for this report.

It is your duty to ensure that GPC Management Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of GPC Management Services Limited. You consider that GPC Management Services Limited is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of GPC Management Services Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Cameron Baum Hollander Limited

Chartered Accountants

Suite A

1-3 Canfield Place

London

NW6 3BT

18 November 2025