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Registered number: 02372421
G.P.T. Engineering Supplies Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
G.P.T. Engineering Supplies Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
G.P.T. Engineering Supplies Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 02372421

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 9,141 |  | 2,848
|  |  | 9,141 |  | 2,848
CURRENT ASSETS
Stocks | 5 | 33,550 |  | 36,085 |
Debtors | 6 | 166,718 |  | 96,514 |
Cash at bank and in hand |  | 100 |  | 12,233 |
|  | 200,368 |  | 144,832 |
Creditors: Amounts Falling Due Within One Year | 7 | (113,714 ) |  | (59,359 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 86,654 |  | 85,473
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 95,795 |  | 88,321
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (9,568 ) |  | (11,250 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,736 ) |  | (541 )
NET ASSETS |  |  | 84,491 |  | 76,530
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 84,391 |  | 76,430
SHAREHOLDERS' FUNDS |  |  | 84,491 |  | 76,530

Page 1
Page 2
G.P.T. Engineering Supplies Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 T J Lyons Director
15 January 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
G.P.T. Engineering Supplies Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
G.P.T. Engineering Supplies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02372421 . The registered office is 49 Gaol Road, Stafford, Staffordshire, ST16 3AR.
2. Accounting Policies
2.1. Basis of Preparation of 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 presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Sale of goods
Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reilaibly. This is usually on the dispatch of the goods.
Other income
Other income is recognised as the company's right to receive payment is established.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Motor Vehicles | 25% RB
Fixtures & Fittings | 15% RB

2.4. Leasing and Hire Purchase Contracts
Assets acquired under hire purchase contracts are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. The related obligations, net of future finance charges, are included in creditors.
Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
2.5. Stocks and Work in Progress
Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.
Page 3
Page 4
G.P.T. Engineering Supplies Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
2.9. Loans and borrowings
Loans and borrowings are initially reognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairement. If arrangement constitutes a finance transaction if is measured at present value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 May 2024 | 26,358
Additions | 11,143
Disposals | (10,823 )
As at 30 April 2025 | 26,678
Depreciation
As at 1 May 2024 | 23,510
Provided during the period | 3,080
Disposals | (9,053 )
As at 30 April 2025 | 17,537
Net Book Value
As at 30 April 2025 | 9,141
As at 1 May 2024 | 2,848

Page 4
Page 5
G.P.T. Engineering Supplies Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 8,359 |  | -

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 33,550 |  | 36,085

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 161,477 |  | 94,142
Prepayments and accrued income | 2,039 |  | 2,354
Other debtors | 3,202 |  | 18
| 166,718 |  | 96,514

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 2,361 |  | -
Trade creditors | 52,343 |  | 27,779
Bank loans and overdrafts | 18,787 |  | 9,000
Corporation tax | 3,474 |  | 3,710
Other taxes and social security | 296 |  | 296
VAT | 26,556 |  | 13,523
Other creditors | 4,989 |  | 134
Accruals and deferred income | 3,811 |  | 3,820
Directors' loan accounts | 1,097 |  | 1,097
| 113,714 |  | 59,359

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 8,068 |  | -
Bank loans | 1,500 |  | 11,250
| 9,568 |  | 11,250

Page 5
Page 6
G.P.T. Engineering Supplies Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 2,361 |  | -
Later than one year and not later than five years | 8,068 |  | -
| 10,429 |  | -
| 10,429 |  | -

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

11. Other Commitments
Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £10,600 (2024 - £3,533).
Page 6