REGISTERED NUMBER: 03166903 (England and Wales)

GPL CONSTRUCTION SERVICES LTD.

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G A E Cook

Mr G Lewis

REGISTERED OFFICE:

10 Military Road

Ramsgate

CT11 9LG

REGISTERED NUMBER:

03166903 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

Chartered Certified Accountants

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

FIXED ASSETS

Tangible assets

4

2,955

4,200

CURRENT ASSETS

Stocks

5,750

4,000

Debtors

5

61,829

99,231

Cash at bank

61,805

95,412

129,384

198,643

CREDITORS

Amounts falling due within one year

6

84,483

140,340

NET CURRENT ASSETS

44,901

58,303

TOTAL ASSETS LESS CURRENT LIABILITIES

47,856

62,503

CREDITORS

Amounts falling due after more than one year

7

(22,685

)

(28,026

)

PROVISIONS FOR LIABILITIES

-

(624

)

NET ASSETS

25,171

33,853

CAPITAL AND RESERVES

Called up share capital

8

2,100

2,100

Retained earnings

23,071

31,753

SHAREHOLDERS' FUNDS

25,171

33,853

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.

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:

Mr G Lewis - Director

1.	STATUTORY INFORMATION

Gpl Construction Services 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.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixture & Fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 9 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Fixture &

Motor

Computer

machinery

Fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

and 30 April 2025

24,055

17,430

9,084

8,373

58,942

DEPRECIATION

At 1 May 2024

21,643

17,114

7,872

8,113

54,742

Charge for year

603

79

303

260

1,245

At 30 April 2025

22,246

17,193

8,175

8,373

55,987

NET BOOK VALUE

At 30 April 2025

1,809

237

909

-

2,955

At 30 April 2024

2,412

316

1,212

260

4,200

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

15,204

252

Other debtors

46,625

98,979

61,829

99,231

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,556

5,556

Trade creditors

3,693

6,876

Taxation and social security

43,101

47,870

Other creditors

32,133

80,038

84,483

140,340

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

22,685

28,026

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

2,100

Share capital 1

£1

2,100

2,100

9.	RELATED PARTY DISCLOSURES

During the year a loan was made available from GPL Construction Services Ltd to Riga (Uk) Ltd. The loan is repayable on demand and no interest has been charged. At the year end the balance of the loan totalled £22,000.

During the year a loan was made available from GPL Construction Services Ltd to GPL Consultancy CI Ltd. The loan is repayable on demand and no interest has been charged. At the year end the balance of the loan totalled £9,078.

During the year a loan was made available from Elm Imports Ltd to GPL Construction Services Ltd. The loan is repayable on demand and no interest has been charged. At the year end the balance of the loan totalled £6,500.

During the year a loan was made available from GPL Flooring CI Ltd to GPL Construction Services Ltd. The loan is repayable on demand and no interest has been charged. At the year end the balance of the loan totalled £4,000.