GLE CPU LTD - Accounts

GLE CPU LTD
Contents Page
For the year ended 31 March 2025

Statement of financial position	1
Notes to the financial statements	2

GLE CPU LTD
Statement of Financial Position
As at 31 March 2025

	2025 £	2024 £
Current assets
Debtors	0	238
Cash at bank and in hand	2,314	2,314
	2,314	2,552
Net current assets	2,314	2,552

Total assets less current liabilities	2,314	2,552
Net assets	2,314	2,552

Capital and reserves
Called up share capital	1	1
Profit and loss account	2,313	2,551
Shareholders' funds	2,314	2,552

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 22 December 2025 and were signed by:

-------------------------------
Yas LARIZADEH
Director

1

GLE CPU LTD
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

GLE CPU LTD is a private company, limited by shares, registered in England and Wales, registration number 09997220, registration address Flat 1, Old Ferry House, 5 Chelsea Embankment, London, SW3 4LF,

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

Following the first lockdown, the site has closed operations in March 2020 and therefore the accounts are prepared not on a going concern basis.

The site remained closed since the first lockdown that came into force on 23 March 2020 and effective 1 January 2022 the company has ceased trading. The director therefore does not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. No provision has been made for the future costs of terminating the business unless such costs were committed at the reporting date. Additionally, the shareholders will continue to support the company to meet its liabilities as they fall due.

Accordingly, the financial statements have been prepared on a basis other than going concern and as a result assets and liabilities have been stated at the recoverable value.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet 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.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 April 2024	12,247	12,247
Additions	-	-
Disposals	-	-
At 31 March 2025	12,247	12,247
Depreciation
At 01 April 2024	12,247	12,247
Charge for year	-	-
On disposals	-	-
At 31 March 2025	12,247	12,247
Net book values
Closing balance as at 31 March 2025	-	-
Opening balance as at 01 April 2024	-	-

2

Registered Number: 09997220
England and Wales
GLE CPU LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025