REGISTERED NUMBER: 01809243 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

GPR LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

V Ward

Mrs S D Ward

REGISTERED OFFICE:

Unit 18

St George's Industrial Estate

Wilton Road

Camberley

Surrey

GU15 2QW

REGISTERED NUMBER:

01809243 (England and Wales)

ACCOUNTANTS:

Fox & Co (Accountants) Ltd

The Clock House

Western Court

Bishop's Sutton.

Alresford

Hampshire

SO24 0AA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

412,514

363,794

412,514

363,794

CURRENT ASSETS

Stocks

106,293

41,319

Debtors

6

164,447

139,303

Cash at bank and in hand

479,667

284,875

750,407

465,497

CREDITORS

Amounts falling due within one year

7

303,945

214,515

NET CURRENT ASSETS

446,462

250,982

TOTAL ASSETS LESS CURRENT LIABILITIES

858,976

614,776

CREDITORS

Amounts falling due after more than one year

8

(27,488

)

(15,509

)

PROVISIONS FOR LIABILITIES

(101,884

)

(89,431

)

NET ASSETS

729,604

509,836

CAPITAL AND RESERVES

Called up share capital

125

125

Retained earnings

729,479

509,711

SHAREHOLDERS' FUNDS

729,604

509,836

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 January 2026 and were signed on its behalf by:

V Ward - Director

1.	STATUTORY INFORMATION

GPR 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost, 20% on reducing balance and 10% on cost

Fixed assets are stated at their cost prices, less accumulated depreciation and amounts recognised in respect of impairment.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Debtors and creditors receivable/payable within one year

Debtors and creditors with not 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.

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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

90,850

AMORTISATION

At 1 December 2024

and 30 November 2025

90,850

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

956,705

Additions

97,713

Disposals

(75,000

)

At 30 November 2025

979,418

DEPRECIATION

At 1 December 2024

592,911

Charge for year

36,730

Eliminated on disposal

(62,737

)

At 30 November 2025

566,904

NET BOOK VALUE

At 30 November 2025

412,514

At 30 November 2024

363,794

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 December 2024

510,327

Additions

77,250

At 30 November 2025

587,577

DEPRECIATION

At 1 December 2024

243,049

Charge for year

26,905

At 30 November 2025

269,954

NET BOOK VALUE

At 30 November 2025

317,623

At 30 November 2024

267,278

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

152,063

132,431

Other debtors

12,384

6,872

164,447

139,303

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,801

10,000

Hire purchase contracts

23,817

46,019

Trade creditors

108,387

69,047

Taxation and social security

155,246

81,769

Other creditors

10,694

7,680

303,945

214,515

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

5,833

Hire purchase contracts

27,488

9,676

27,488

15,509