REGISTERED NUMBER: 10683991 (England and Wales)

G & P Denver Ltd

Unaudited Financial Statements

for the Year Ended 30 June 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

PA Denver

IG Denver

REGISTERED OFFICE:

72 Princess Way

Chorley

Lancashire

PR7 6PJ

REGISTERED NUMBER:

10683991 (England and Wales)

ACCOUNTANTS:

McMillan & Co LLP

Chartered Accountants

28 Eaton Avenue

Matrix Office Park

Buckshaw Village

Chorley

Lancashire

PR7 7NA

FIXED ASSETS

Investments

4

243,151

243,151

CURRENT ASSETS

Debtors

5

156

184

Cash at bank

21

35

177

219

CREDITORS

Amounts falling due within one year

6

47,393

35,722

NET CURRENT LIABILITIES

(47,216

)

(35,503

)

TOTAL ASSETS LESS CURRENT LIABILITIES

195,935

207,648

CREDITORS

Amounts falling due after more than one year

7

195,596

207,507

NET ASSETS

339

141

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

239

41

SHAREHOLDERS' FUNDS

339

141

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 5 December 2025 and were signed on its behalf by:

PA Denver - Director

1.	STATUTORY INFORMATION

G & P Denver Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The amounts in the financial statements have been rounded to the nearest £1.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Basic financial assets, which include debtors, prepayments and bank balances, are initially measured at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the asset is measured at the present value of the future receipts discounted at a market rate of interest. Basic financial liabilities, which include creditors, accruals, bank loans and group borrowings, are initially recognised at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the liability is measured at the present value of the future obligations discounted at a market rate of interest.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 July 2024

and 30 June 2025

243,151

NET BOOK VALUE

At 30 June 2025

243,151

At 30 June 2024

243,151

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments

156

184

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,867

8,400

Trade creditors

-

559

Corporation tax

4,503

3,123

Directors' current accounts

33,513

23,140

Accrued expenses

510

500

47,393

35,722

Included within other creditors are directors' loans totalling £33,513 (2024: £23,140) which are interest free and have no fixed repayment terms.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

8,867

8,400

Bank loans - 2-5 years

26,601

25,199

Bank loans more 5 yr by instal

3,594

14,798

Amounts owed to group undertakings

57,534

60,110

Directors' loan accounts

99,000

99,000

195,596

207,507

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

3,594

14,798

Other creditors of £99,000 (2024: £99,000) are directors' loans that are interest free and have no fixed repayment terms.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary A

1

50

50

50

Ordinary B

1

50

50

100

100

9.	RELATED PARTY DISCLOSURES

In the opinion of the directors the company is controlled by Mr & Mrs Denver.

Included in bank loans is a loan of £47,929 (2024: £56,796) which is secured on the property of Mr & Mrs Denver.